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Record
Title
The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?
Type
Student Paper
Publ. year
2016
Author/s
Koriak, Oleksandr
Department/s
Department of Business Law
In LUP since
2016-06-14
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3042 161 3
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267 (9%)
Netherlands (Kingdom of the)
232 (8%)
Sweden
215 (7%)
Germany
191 (6%)
United Kingdom of Great Britain and Northern Ireland
163 (5%)
India
146 (5%)
China
126 (4%)
Italy
112 (4%)
Russian Federation
112 (4%)
Ukraine
84 (3%)
France
67 (2%)
Brazil
63 (2%)
Portugal
62 (2%)
Indonesia
58 (2%)
Austria
56 (2%)
Spain
51 (2%)
Thailand
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Switzerland
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Japan
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Malta
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Hong Kong (China)
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Turkiye
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Unknown
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Singapore
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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.

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
2026-09-09 17:04:04