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Record
Title
Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?
Type
Student Paper
Publ. year
2019
Author/s
Zúñiga Vargas, Moisés
Department/s
Department of Business Law
In LUP since
2019-06-12
Downloads

Total This Year This Month
826 126 7
 Downloads per Country

United States of America
92 (11%)
Sweden
87 (11%)
China
49 (6%)
India
47 (6%)
Germany
36 (4%)
Switzerland
35 (4%)
Netherlands (Kingdom of the)
30 (4%)
United Kingdom of Great Britain and Northern Ireland
29 (4%)
Poland
22 (3%)
Indonesia
20 (2%)
Italy
19 (2%)
France
15 (2%)
South Africa
15 (2%)
Belgium
14 (2%)
Malaysia
14 (2%)
Brazil
14 (2%)
Ukraine
13 (2%)
Hong Kong (China)
12 (1%)
Austria
12 (1%)
Turkiye
12 (1%)
Greece
11 (1%)
Unknown
11 (1%)
Singapore
10 (1%)
Mexico
10 (1%)
Finland
9 (1%)
Spain
9 (1%)
Russian Federation
9 (1%)
Viet Nam
8 (1%)
Thailand
8 (1%)
Georgia
8 (1%)
Portugal
8 (1%)
Denmark
8 (1%)
South Korea
7 (1%)
Lithuania
6 (1%)
Taiwan (China)
6 (1%)
Tanzania, the United Republic of
5 (1%)
Canada
5 (1%)
Australia
5 (1%)
Japan
5 (1%)
Norway
5 (1%)
New Zealand
4 (0%)
Czechia
4 (0%)
Kenya
4 (0%)
Serbia
3 (0%)
Romania
3 (0%)
Egypt
3 (0%)
Ethiopia
3 (0%)
Luxembourg
3 (0%)
Kuwait
3 (0%)
Morocco
3 (0%)
Pakistan
3 (0%)
Uganda
3 (0%)
Argentina
3 (0%)
Peru
3 (0%)
Saudi Arabia
2 (0%)
United Arab Emirates
2 (0%)
Liechtenstein
2 (0%)
Latvia
2 (0%)
Philippines
2 (0%)
Bosnia and Herzegovina
2 (0%)
Ireland
2 (0%)
Hungary
2 (0%)
Iran
2 (0%)
Iraq
2 (0%)
Colombia
2 (0%)
Slovakia
2 (0%)
Estonia
1 (0%)
Malta
1 (0%)
Qatar
1 (0%)
Bulgaria
1 (0%)
Israel
1 (0%)
Burkina Faso
1 (0%)
Dominican Republic
1 (0%)
Panama
1 (0%)
Bahrain
1 (0%)
Chile
1 (0%)
Bangladesh
1 (0%)
Zambia
1 (0%)
Nigeria
1 (0%)
Slovenia
1 (0%)
Jersey
1 (0%)
Ghana
1 (0%)
Mauritius
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
2026-10-20 07:02:02