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Top 50 most-read ITR Expert Analysis articles of 2020

The articles highlighted below are from a database of over 15,000 articles on ITR

The main themes that emerged from the most-read articles were COVID-19, industry specific articles, tax reform, transfer pricing and DAC6.

Below you can find the top 50 most-read articles of 2020 from the Expert Analysis and Local Insight sections of ITR. These sections feature peer analysis of global tax and transfer pricing topics written by leading expert practitioners. The main themes that were most popular throughout 2020 were COVID-19, industry specific articles, tax reform, transfer pricing and DAC6. 

The articles highlighted below are from a database of over 15,000 articles written by leading expert practitioners on ITR's website.

For further information outlining the key themes and guides related to this list, please contact Maggie Varela-Christie at margaret.varela-christie@euromoneyplc.com


Key themes from the most-read articles of 2020

 Brexit's impact on the tax world [country / sector]

 COVID-19's impact on the tax world of [country / sector]

 DAC6 / compliance and reporting

 Moving towards a digital economy

 Tax reforms explained

 Tax technology solutions

 Transactional tax: Capital markets, holding companies, M&A



Articles 1-10


1

How COVID-19 has impacted the financial services sector

Deloitte

2

MLI: Testing the ‘principal purpose’

Deloitte Netherlands

3

UK announces post-Brexit customs tariff

Deloitte Luxembourg

4

China announces tax relief measures to tackle coronavirus disruption

KPMG China

5

Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals

Deloitte Switzerland

6

Poland introduces the white list of VAT taxpayers

MDDP

7

Greece introduces an attractive tax status for foreign high net-worth individuals

EY Greece

8

The challenges of taxing the digital economy

Mariz de Oliveira e Siqueira Campos

9

The OECD presses on with BEPS 2.0 in today’s distressed times

EY Asia-Pacific

10

TP in the manufacturing sector: Transformation and new challenges

Deloitte



Articles 11-20

11

Contrato de compartilhamento de custos e despesas (cost sharing): aspectos tributários

Brasil Salomão e Matthes Advocacia

12

Brazil: Understanding the tax on financial operations (IOF)

KPMG Brazil

13

The advantages of a Dutch holding company

Atlas Tax Lawyers

14

Dutch participation exemption and the write-down of receivables

DLA Piper Netherlands

15

Indian tax treaty benefits available without providing a tax residency certificate

Dhruva Advisors

16

Transfer pricing in the oil and gas sector

Deloitte

17

Decoding the Indian dividend tax regime

Dhruva Advisors

18

Adapting transfer pricing policies to cope with COVID-19

Crowe Valente

19

Analysing foreign portfolio investor taxation in India

Dhruva Advisors

20

Deferred taxes – the initial recognition exception (IRE) related to taxable temporary differences – what you should consider under IAS 12

EY Mexico



Articles 21-30

21

Transfer pricing implications of COVID-19: Revisiting pricing, contracts, and APAs

KPMG US

22

China capital markets open up: New opportunities bring fresh tax challenges

KPMG China

23

India introduces concessional tax regimes for domestic companies

Dhruva Advisors

24

Indonesia updates double taxation avoidance regulations

GNV Consulting

25

Italy’s taxation of foreign companies: New rules and a recent judgment

Loconte & Partners

26

Exploring four recent transfer pricing cases

Deloitte

27

Indonesia introduces new regulations

GNV Consulting

28

The effect of Brexit on Portugal: What happens next?

Vieira de Almeida

29

Embracing the automation of transfer pricing

EXA

30

EU: Full tax harmonisation under the new Von der Leyen Commission?

PwC EU

 

Articles 31-40

31

The future of tax technology is now

EY Global

32

Transfer pricing in the financial services sector: Confronting the new reality

Deloitte

33

Role of the head of tax

PwC Switzerland

34

Transfer pricing in financial services: The outlook for 2020 and beyond

Deloitte Luxembourg

35

Recent accounting changes in Hong Kong

KPMG Hong Kong

36

China introduces new free trade zones and improved practices

KPMG China

37

Australia announces tax measures to tackle COVID-19 business disruption

DLA Piper Australia

38

Intangible assets in the media and entertainment industries: In depth analysis

Deloitte

39

Swiss corporate tax reform bill to apply from 2020

Deloitte Switzerland

40

Thailand announces tax measures to manage COVID-19 outbreak

Kudun & Partners



Articles 41-50

41

Asset-backed trading in the energy and resources sector

Deloitte

42

The MLI: Minimum standards and Luxembourg’s choices

Deloitte Luxembourg

43

Transfer pricing aspects of restructuring: A Dutch case

DLA Piper Netherlands

44

US tax reforms impact on cross-border M&A

Fenwick & West

45

DAC6: One directive, several applications

Deloitte

46

India: Amending the tax framework to move towards a digital economy

Dhruva Advisors

47

UK thin capitalisation: An overview of the theory and practice

Grant Thornton UK

48

Chilean 2020 tax reform: Modernising the tax system

PwC Chile

49

Mandatory disclosure rules (DAC6): A look at private equity investment in Luxembourg

Baker McKenzie Luxembourg

50

Mexico stands alone in its tax relief response to COVID-19

Deloitte Mexico

 



more across site & bottom lb ros

More from across our site

The UN’s decision to seek a leadership role in global tax policy could be a crucial turning point but won’t be the end of the OECD, say tax experts.
The UN may be set to assume a global role in tax policy that would rival the OECD, while automakers lobby the US to change its tax rules on Chinese materials.
Companies including Valentino and EveryMatrix say the early adoption of EU public CbCR rules could boost transparency of local and foreign MNEs, despite the short notice.
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2023 ITR Tax Awards in Asia-Pacific, Europe Middle East & Africa, and the Americas.
Tax authorities and customs are failing multinationals by creating uncertainty with contradictory assessment and guidance, say in-house tax directors.
The CJEU said the General Court erred in law when it ruled that both companies benefitted from Italian state aid.
An OECD report reveals multinationals have continued to shift profits to low-tax jurisdictions, reinforcing the case for strong multilateral action in response.
The UK government announced plans to increase taxes on oil and gas profits, while the Irish government considers its next move on tax reform.
War and COVID have highlighted companies’ unpreparedness to deal with sudden geo-political changes, say TP specialists.
A source who has seen the draft law said it brings clarity on intangibles and other areas of TP including tax planning.