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Record
Title
The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
Type
Student Paper
Publ. year
2021
Author/s
Jetten, Dunja Nicole Lisa
Department/s
Department of Business Law
In LUP since
2021-06-08
Downloads

Total This Year This Month
1208 494 2
 Downloads per Country

United States of America
306 (25%)
Netherlands (Kingdom of the)
140 (12%)
Sweden
83 (7%)
China
50 (4%)
United Kingdom of Great Britain and Northern Ireland
45 (4%)
Brazil
40 (3%)
Germany
40 (3%)
Portugal
37 (3%)
Spain
29 (2%)
France
24 (2%)
Austria
23 (2%)
Italy
20 (2%)
Poland
17 (1%)
Viet Nam
17 (1%)
India
16 (1%)
Singapore
15 (1%)
Lithuania
15 (1%)
South Africa
14 (1%)
Turkiye
14 (1%)
Japan
12 (1%)
Indonesia
12 (1%)
Hong Kong (China)
11 (1%)
Belgium
11 (1%)
Denmark
11 (1%)
Hungary
11 (1%)
Unknown
11 (1%)
Switzerland
10 (1%)
Kenya
9 (1%)
Finland
8 (1%)
Bulgaria
7 (1%)
Mexico
7 (1%)
Argentina
7 (1%)
Canada
6 (0%)
Estonia
6 (0%)
Greece
6 (0%)
Romania
6 (0%)
Russian Federation
6 (0%)
Australia
6 (0%)
Ireland
5 (0%)
Philippines
5 (0%)
Czechia
4 (0%)
Slovakia
4 (0%)
Thailand
4 (0%)
Egypt
4 (0%)
Bangladesh
4 (0%)
Colombia
4 (0%)
Sri Lanka
4 (0%)
Morocco
3 (0%)
Peru
3 (0%)
Ethiopia
3 (0%)
Malaysia
3 (0%)
Taiwan (China)
3 (0%)
Slovenia
3 (0%)
Macedonia
2 (0%)
Pakistan
2 (0%)
Panama
2 (0%)
Luxembourg
2 (0%)
Chile
2 (0%)
Ecuador
2 (0%)
Norway
2 (0%)
Serbia
2 (0%)
Malta
1 (0%)
New Zealand
1 (0%)
Rwanda
1 (0%)
Venezuela
1 (0%)
Armenia
1 (0%)
Qatar
1 (0%)
Belarus
1 (0%)
Uganda
1 (0%)
United Arab Emirates
1 (0%)
Mali
1 (0%)
Brunei Darussalam
1 (0%)
Tunisia
1 (0%)
Saudi Arabia
1 (0%)
Kazakhstan
1 (0%)
South Korea
1 (0%)
Ukraine
1 (0%)
Israel
1 (0%)
Algeria
1 (0%)
Seychelles
1 (0%)
Tanzania, the United Republic of
1 (0%)
Cyprus
1 (0%)
Mongolia
1 (0%)
Guyana
1 (0%)
Nicaragua
1 (0%)
Jamaica
1 (0%)
Palestinian Territory
1 (0%)
Iraq
1 (0%)
Nepal
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