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Record
Title
Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services
Type
Student Paper
Publ. year
2018
Author/s
Masuchand, Thanissorn
Department/s
Department of Business Law
In LUP since
2018-06-07
Downloads

Total This Year This Month
2271 253 0
 Downloads per Country

United States of America
280 (12%)
Sweden
193 (8%)
India
170 (7%)
United Kingdom of Great Britain and Northern Ireland
139 (6%)
Netherlands (Kingdom of the)
118 (5%)
Germany
78 (3%)
France
77 (3%)
Italy
73 (3%)
South Africa
72 (3%)
Belgium
42 (2%)
Russian Federation
42 (2%)
Indonesia
41 (2%)
Ukraine
38 (2%)
Switzerland
36 (2%)
Hong Kong (China)
36 (2%)
Unknown
36 (2%)
China
34 (1%)
Portugal
33 (1%)
Spain
29 (1%)
Singapore
25 (1%)
Poland
24 (1%)
Thailand
24 (1%)
Nigeria
22 (1%)
Tanzania, the United Republic of
22 (1%)
Taiwan (China)
22 (1%)
Kenya
21 (1%)
Brazil
20 (1%)
Latvia
20 (1%)
Peru
20 (1%)
Finland
20 (1%)
Austria
19 (1%)
Turkiye
19 (1%)
Norway
18 (1%)
Australia
18 (1%)
Mauritius
18 (1%)
Canada
17 (1%)
Morocco
16 (1%)
Denmark
16 (1%)
Romania
15 (1%)
Malaysia
13 (1%)
South Korea
13 (1%)
Ireland
12 (1%)
Czechia
12 (1%)
Argentina
10 (0%)
Estonia
10 (0%)
Cyprus
10 (0%)
Mexico
10 (0%)
Ethiopia
10 (0%)
Japan
10 (0%)
Lithuania
9 (0%)
Zimbabwe
9 (0%)
Egypt
9 (0%)
Ghana
8 (0%)
Greece
8 (0%)
Chile
8 (0%)
Philippines
8 (0%)
Hungary
7 (0%)
Pakistan
7 (0%)
Armenia
6 (0%)
Israel
6 (0%)
Bangladesh
5 (0%)
Viet Nam
5 (0%)
Croatia
5 (0%)
Slovenia
5 (0%)
Nepal
4 (0%)
Georgia
4 (0%)
Malta
4 (0%)
Bulgaria
4 (0%)
Senegal
4 (0%)
Serbia
4 (0%)
Luxembourg
3 (0%)
Eswatini
3 (0%)
New Zealand
3 (0%)
Libya
3 (0%)
Colombia
3 (0%)
Malawi
3 (0%)
Azerbaijan
3 (0%)
Aruba
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Madagascar
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Uganda
2 (0%)
Qatar
2 (0%)
Dominican Republic
2 (0%)
Uzbekistan
2 (0%)
United Arab Emirates
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Trinidad and Tobago
2 (0%)
Seychelles
2 (0%)
Myanmar
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Zambia
2 (0%)
Uruguay
2 (0%)
Iceland
2 (0%)
Honduras
2 (0%)
Panama
1 (0%)
Iran
1 (0%)
Rwanda
1 (0%)
Isle of Man
1 (0%)
Cameroon
1 (0%)
Saudi Arabia
1 (0%)
Botswana
1 (0%)
Cote d'Ivoire
1 (0%)
Kyrgyzstan
1 (0%)
Syrian Arab Republic
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Macedonia
1 (0%)
Slovakia
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Congo
1 (0%)
Moldova, The Republic of
1 (0%)
Cabo Verde
1 (0%)
Mongolia
1 (0%)
Paraguay
1 (0%)
Kuwait
1 (0%)
Cambodia
1 (0%)
Cayman Islands
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