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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
2499 481 30
 Downloads per Country

United States of America
367 (15%)
Sweden
204 (8%)
India
182 (7%)
United Kingdom of Great Britain and Northern Ireland
138 (6%)
Netherlands (Kingdom of the)
127 (5%)
France
84 (3%)
Germany
77 (3%)
Italy
73 (3%)
South Africa
72 (3%)
Indonesia
46 (2%)
Ukraine
44 (2%)
Belgium
43 (2%)
Russian Federation
43 (2%)
China
41 (2%)
Hong Kong (China)
36 (1%)
Unknown
35 (1%)
Portugal
35 (1%)
Brazil
35 (1%)
Singapore
33 (1%)
Switzerland
32 (1%)
Spain
31 (1%)
Poland
25 (1%)
Taiwan (China)
25 (1%)
Thailand
24 (1%)
Nigeria
23 (1%)
Kenya
23 (1%)
Tanzania, the United Republic of
23 (1%)
Canada
22 (1%)
Finland
21 (1%)
Austria
20 (1%)
Peru
20 (1%)
Turkiye
20 (1%)
Mexico
18 (1%)
Mauritius
18 (1%)
Norway
18 (1%)
Australia
17 (1%)
Morocco
17 (1%)
Latvia
16 (1%)
Denmark
16 (1%)
Malaysia
15 (1%)
Czechia
15 (1%)
Romania
15 (1%)
Ireland
14 (1%)
Japan
14 (1%)
South Korea
13 (1%)
Argentina
13 (1%)
Chile
11 (0%)
Ethiopia
11 (0%)
Cyprus
10 (0%)
Bangladesh
10 (0%)
Pakistan
10 (0%)
Estonia
10 (0%)
Philippines
10 (0%)
Egypt
9 (0%)
Zimbabwe
9 (0%)
Viet Nam
9 (0%)
Ghana
8 (0%)
Greece
8 (0%)
Hungary
7 (0%)
Lithuania
7 (0%)
Armenia
6 (0%)
Israel
6 (0%)
Croatia
6 (0%)
Serbia
5 (0%)
Slovenia
5 (0%)
Bulgaria
5 (0%)
United Arab Emirates
4 (0%)
Georgia
4 (0%)
Malta
4 (0%)
Senegal
4 (0%)
Nepal
4 (0%)
Colombia
3 (0%)
Azerbaijan
3 (0%)
New Zealand
3 (0%)
Uganda
3 (0%)
Luxembourg
3 (0%)
Eswatini
3 (0%)
Libya
3 (0%)
Malawi
3 (0%)
Trinidad and Tobago
2 (0%)
Paraguay
2 (0%)
Uzbekistan
2 (0%)
Honduras
2 (0%)
Uruguay
2 (0%)
Iceland
2 (0%)
Myanmar
2 (0%)
Madagascar
2 (0%)
Aruba
2 (0%)
Seychelles
2 (0%)
Panama
2 (0%)
Qatar
2 (0%)
Dominican Republic
2 (0%)
Zambia
2 (0%)
Slovakia
1 (0%)
Cayman Islands
1 (0%)
Venezuela
1 (0%)
Saudi Arabia
1 (0%)
Cote d'Ivoire
1 (0%)
Rwanda
1 (0%)
Iraq
1 (0%)
Cameroon
1 (0%)
Mongolia
1 (0%)
Moldova, The Republic of
1 (0%)
Kazakhstan
1 (0%)
Oman
1 (0%)
Botswana
1 (0%)
Syrian Arab Republic
1 (0%)
Ecuador
1 (0%)
Kuwait
1 (0%)
Congo
1 (0%)
Kyrgyzstan
1 (0%)
Cabo Verde
1 (0%)
Isle of Man
1 (0%)
Cambodia
1 (0%)
Macedonia
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
2026-10-28 07:02:06