Skip to main content
Record
Title
How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?
Type
Student Paper
Publ. year
2016
Author/s
Wettersten, Maria
Department/s
Department of Business Law
In LUP since
2016-06-17
Downloads

Total This Year This Month
1316 107 7
 Downloads per Country

United States of America
130 (10%)
Germany
110 (8%)
United Kingdom of Great Britain and Northern Ireland
100 (8%)
Sweden
88 (7%)
Netherlands (Kingdom of the)
80 (6%)
China
73 (6%)
Denmark
46 (3%)
Italy
43 (3%)
Brazil
33 (3%)
Portugal
32 (2%)
India
26 (2%)
Russian Federation
25 (2%)
Singapore
24 (2%)
France
22 (2%)
Ukraine
20 (2%)
South Africa
20 (2%)
Finland
20 (2%)
Indonesia
19 (1%)
Australia
19 (1%)
Spain
18 (1%)
Canada
17 (1%)
Unknown
16 (1%)
Norway
15 (1%)
Uzbekistan
14 (1%)
Poland
13 (1%)
Switzerland
12 (1%)
Thailand
12 (1%)
Austria
11 (1%)
Estonia
11 (1%)
Belgium
10 (1%)
Turkiye
10 (1%)
Hong Kong (China)
10 (1%)
Czechia
9 (1%)
Greece
9 (1%)
Morocco
8 (1%)
Peru
7 (1%)
Serbia
7 (1%)
Lithuania
7 (1%)
Cyprus
7 (1%)
Bangladesh
7 (1%)
Malaysia
6 (0%)
Viet Nam
6 (0%)
Romania
6 (0%)
Japan
6 (0%)
New Zealand
6 (0%)
Mexico
6 (0%)
Ireland
6 (0%)
Taiwan (China)
5 (0%)
Latvia
5 (0%)
Philippines
5 (0%)
Uganda
4 (0%)
Mauritius
4 (0%)
Kenya
4 (0%)
Tanzania, the United Republic of
4 (0%)
Bosnia and Herzegovina
4 (0%)
Albania
4 (0%)
Malta
4 (0%)
Bulgaria
3 (0%)
Uruguay
3 (0%)
Sri Lanka
3 (0%)
Curacao
3 (0%)
Nigeria
3 (0%)
Iceland
3 (0%)
Croatia
3 (0%)
Israel
3 (0%)
Syrian Arab Republic
2 (0%)
Georgia
2 (0%)
Azerbaijan
2 (0%)
South Korea
2 (0%)
Armenia
2 (0%)
Luxembourg
2 (0%)
Slovakia
2 (0%)
Ethiopia
2 (0%)
Moldova, The Republic of
2 (0%)
Hungary
2 (0%)
Argentina
2 (0%)
Tunisia
2 (0%)
Pakistan
1 (0%)
Algeria
1 (0%)
Lao People's Democratic Republic
1 (0%)
Guyana
1 (0%)
Suriname
1 (0%)
Dominica
1 (0%)
Mauritania
1 (0%)
Ecuador
1 (0%)
Bolivia
1 (0%)
Kyrgyzstan
1 (0%)
Seychelles
1 (0%)
Venezuela
1 (0%)
Slovenia
1 (0%)
Chile
1 (0%)
Botswana
1 (0%)
Cambodia
1 (0%)
Nepal
1 (0%)
Myanmar
1 (0%)
Burkina Faso
1 (0%)
Zambia
1 (0%)
Malawi
1 (0%)
Iran
1 (0%)
Bahrain
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
2026-10-14 07:02:01