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Record
Title
VAT treatment of E-commerce intermediaries
Type
Student Paper
Publ. year
2017
Author/s
Testa, Matteo
Department/s
Department of Business Law
In LUP since
2017-06-14
Downloads

Total This Year This Month
3963 463 6
 Downloads per Country

United States of America
617 (16%)
United Kingdom of Great Britain and Northern Ireland
356 (9%)
Netherlands (Kingdom of the)
336 (8%)
Sweden
218 (6%)
Germany
193 (5%)
India
119 (3%)
China
110 (3%)
Spain
86 (2%)
Russian Federation
82 (2%)
Indonesia
80 (2%)
France
77 (2%)
Belgium
76 (2%)
Brazil
67 (2%)
Ireland
66 (2%)
Italy
65 (2%)
Poland
61 (2%)
Bulgaria
59 (1%)
Ukraine
57 (1%)
Singapore
57 (1%)
South Africa
53 (1%)
Unknown
53 (1%)
Switzerland
51 (1%)
Portugal
41 (1%)
United Arab Emirates
40 (1%)
Romania
40 (1%)
Turkiye
38 (1%)
Canada
35 (1%)
Lithuania
34 (1%)
Thailand
33 (1%)
Estonia
32 (1%)
Denmark
32 (1%)
Luxembourg
31 (1%)
Cyprus
31 (1%)
Malta
30 (1%)
Hong Kong (China)
30 (1%)
Hungary
28 (1%)
Latvia
27 (1%)
Australia
24 (1%)
Austria
23 (1%)
Viet Nam
23 (1%)
Philippines
23 (1%)
Japan
22 (1%)
Finland
21 (1%)
Czechia
18 (0%)
Morocco
18 (0%)
Croatia
16 (0%)
South Korea
16 (0%)
Mexico
15 (0%)
Kenya
15 (0%)
Greece
15 (0%)
Serbia
13 (0%)
Nigeria
13 (0%)
Malaysia
13 (0%)
Egypt
12 (0%)
Norway
12 (0%)
Lebanon
11 (0%)
Albania
11 (0%)
Slovenia
10 (0%)
Belarus
9 (0%)
Pakistan
8 (0%)
Macedonia
8 (0%)
Argentina
7 (0%)
New Zealand
7 (0%)
Iran
7 (0%)
Bahrain
7 (0%)
Slovakia
7 (0%)
Saudi Arabia
7 (0%)
Bangladesh
6 (0%)
Cambodia
5 (0%)
Colombia
5 (0%)
Myanmar
5 (0%)
Taiwan (China)
5 (0%)
Chile
5 (0%)
Ethiopia
5 (0%)
Aruba
4 (0%)
Mauritius
4 (0%)
Cote d'Ivoire
4 (0%)
Tanzania, the United Republic of
4 (0%)
Kazakhstan
4 (0%)
Ghana
4 (0%)
Zimbabwe
3 (0%)
Moldova, The Republic of
3 (0%)
Israel
3 (0%)
Bosnia and Herzegovina
3 (0%)
Georgia
3 (0%)
Trinidad and Tobago
3 (0%)
Benin
2 (0%)
Seychelles
2 (0%)
Iceland
2 (0%)
Andorra
1 (0%)
Angola
1 (0%)
Congo
1 (0%)
Fiji
1 (0%)
Namibia
1 (0%)
Jordan
1 (0%)
Sri Lanka
1 (0%)
Bahamas
1 (0%)
Barbados
1 (0%)
Paraguay
1 (0%)
Nepal
1 (0%)
Oman
1 (0%)
Dominican Republic
1 (0%)
Libya
1 (0%)
Sao Tome and Principe
1 (0%)
Honduras
1 (0%)
Iraq
1 (0%)
Montenegro
1 (0%)
Armenia
1 (0%)
Botswana
1 (0%)
Cameroon
1 (0%)
Uruguay
1 (0%)
Bolivia
1 (0%)
Isle of Man
1 (0%)
Eswatini
1 (0%)
Peru
1 (0%)
Nicaragua
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
2026-11-05 07:02:08