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Record
Title
Squaring the Circle : The Role of the OECD Commentaries For the Interpretation of Tax Treaties Between the OECD and non-OECD States
Type
Student Paper
Publ. year
2012
Author/s
Kinkladze, Dachi
Department/s
Department of Business Law
In LUP since
2012-06-25
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1312 75 1
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Germany
259 (20%)
United States of America
146 (11%)
Sweden
69 (5%)
Netherlands (Kingdom of the)
61 (5%)
United Kingdom of Great Britain and Northern Ireland
60 (5%)
Georgia
57 (4%)
China
43 (3%)
India
43 (3%)
Russian Federation
33 (3%)
Switzerland
32 (2%)
South Africa
26 (2%)
Austria
25 (2%)
Bulgaria
22 (2%)
France
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Indonesia
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Singapore
17 (1%)
Italy
17 (1%)
Brazil
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Turkiye
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Poland
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Spain
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Thailand
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Canada
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Belgium
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Unknown
10 (1%)
Denmark
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8 (1%)
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About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access full-texts. Efforts have been made to exclude downloads by robots and track irregular download activities.

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The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
2026-11-04 07:02:42