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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
691 48 0
 Downloads per Country

United States of America
127 (18%)
Netherlands (Kingdom of the)
53 (8%)
China
39 (6%)
Germany
33 (5%)
Russian Federation
31 (4%)
Sweden
31 (4%)
France
21 (3%)
Italy
21 (3%)
South Africa
19 (3%)
Canada
19 (3%)
India
17 (2%)
United Kingdom of Great Britain and Northern Ireland
17 (2%)
Austria
12 (2%)
Turkiye
11 (2%)
Belgium
10 (1%)
Ukraine
10 (1%)
Lithuania
10 (1%)
Bulgaria
10 (1%)
Switzerland
9 (1%)
Australia
8 (1%)
New Zealand
8 (1%)
Unknown
7 (1%)
Indonesia
7 (1%)
Thailand
7 (1%)
South Korea
7 (1%)
Uganda
7 (1%)
Hong Kong (China)
7 (1%)
Norway
6 (1%)
Poland
6 (1%)
Singapore
6 (1%)
Nigeria
5 (1%)
United Arab Emirates
4 (1%)
Kenya
4 (1%)
Denmark
4 (1%)
Spain
4 (1%)
Argentina
4 (1%)
Romania
4 (1%)
Czechia
4 (1%)
Luxembourg
4 (1%)
Mexico
4 (1%)
European Union location
4 (1%)
Cyprus
3 (0%)
Cote d'Ivoire
3 (0%)
Peru
3 (0%)
Brazil
3 (0%)
Ethiopia
3 (0%)
Ghana
3 (0%)
Bangladesh
2 (0%)
Morocco
2 (0%)
Japan
2 (0%)
Saudi Arabia
2 (0%)
Mauritius
2 (0%)
Israel
2 (0%)
Tanzania, the United Republic of
2 (0%)
Sri Lanka
2 (0%)
Ireland
2 (0%)
Bosnia and Herzegovina
2 (0%)
Chile
2 (0%)
Macedonia
2 (0%)
Malaysia
2 (0%)
Georgia
2 (0%)
Finland
2 (0%)
Zambia
2 (0%)
Pakistan
2 (0%)
Philippines
1 (0%)
Kazakhstan
1 (0%)
Moldova, The Republic of
1 (0%)
Egypt
1 (0%)
Nepal
1 (0%)
Portugal
1 (0%)
Bahrain
1 (0%)
Belarus
1 (0%)
Namibia
1 (0%)
Greece
1 (0%)
Serbia
1 (0%)
Barbados
1 (0%)
Taiwan (China)
1 (0%)
Monaco
1 (0%)
Viet Nam
1 (0%)
Slovenia
1 (0%)
Lao People's Democratic Republic
1 (0%)
Bolivia
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
2026-05-28 12:58:00