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Record
Title
Whether the domestic anti-abuse legislation applies to deny the tax treaty benefits
Type
Student Paper
Publ. year
2013
Author/s
Merkulova, Mariia
Department/s
Department of Business Law
In LUP since
2014-01-27
Downloads

Total This Year This Month
724 81 4
 Downloads per Country

United States of America
134 (19%)
Netherlands (Kingdom of the)
53 (7%)
China
43 (6%)
Sweden
33 (5%)
Russian Federation
32 (4%)
Germany
31 (4%)
France
22 (3%)
Italy
21 (3%)
Canada
19 (3%)
South Africa
18 (2%)
India
17 (2%)
United Kingdom of Great Britain and Northern Ireland
16 (2%)
Austria
12 (2%)
Turkiye
11 (2%)
Bulgaria
10 (1%)
Belgium
10 (1%)
Indonesia
10 (1%)
Ukraine
10 (1%)
Australia
9 (1%)
Switzerland
9 (1%)
Lithuania
9 (1%)
New Zealand
8 (1%)
Singapore
8 (1%)
Thailand
8 (1%)
Unknown
7 (1%)
South Korea
7 (1%)
Hong Kong (China)
7 (1%)
Uganda
7 (1%)
Norway
6 (1%)
Poland
6 (1%)
Argentina
5 (1%)
Nigeria
5 (1%)
Brazil
5 (1%)
Spain
5 (1%)
Luxembourg
5 (1%)
United Arab Emirates
4 (1%)
European Union location
4 (1%)
Mexico
4 (1%)
Ghana
4 (1%)
Czechia
4 (1%)
Kenya
4 (1%)
Denmark
4 (1%)
Saudi Arabia
4 (1%)
Chile
4 (1%)
Romania
3 (0%)
Ethiopia
3 (0%)
Peru
3 (0%)
Malaysia
3 (0%)
Pakistan
3 (0%)
Cote d'Ivoire
3 (0%)
Cyprus
3 (0%)
Morocco
3 (0%)
Tanzania, the United Republic of
3 (0%)
Georgia
2 (0%)
Sri Lanka
2 (0%)
Bosnia and Herzegovina
2 (0%)
Macedonia
2 (0%)
Portugal
2 (0%)
Japan
2 (0%)
Israel
2 (0%)
Ireland
2 (0%)
Finland
2 (0%)
Mauritius
2 (0%)
Taiwan (China)
2 (0%)
Bangladesh
2 (0%)
Zambia
2 (0%)
Guernsey
1 (0%)
Namibia
1 (0%)
Moldova, The Republic of
1 (0%)
Greece
1 (0%)
Kazakhstan
1 (0%)
Monaco
1 (0%)
Egypt
1 (0%)
Palestinian Territory
1 (0%)
Slovenia
1 (0%)
Viet Nam
1 (0%)
Bahrain
1 (0%)
Bolivia
1 (0%)
Belarus
1 (0%)
Lao People's Democratic Republic
1 (0%)
Barbados
1 (0%)
Serbia
1 (0%)
Nepal
1 (0%)
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.

About accessibility

Disclaimer
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
2026-09-15 11:13:48