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H1 2021: Top 100 most-read ITR Expert Analysis articles

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The main themes that emerged from the most-read articles were COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing.


Below you can find the top 100 most-read articles from January to June 2021 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 have been most popular throughout 2021 so far are COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing. 

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 Tanya Gujral at tanya.gujral@euromoneyplc.com

Key themes from the most-read articles of January to June 2021

 Court case analysis

 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

2020

Deloitte Global

2

Greece introduces 50% tax break for relocating professionals

2021

EY Greece

3

China’s Hainan free trade port: Introducing an innovative tax regime to attract investment

2020

KPMG China

4

VAT is coming to Oman: The key takeaways

2020

TMF Group

5

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

2020

Baker McKenzie Luxembourg

6

Switzerland settles mutual agreements for remote working

2021

Tax Partner

7

How COVID-19 has impacted global M&A activity

2021

Deloitte Global

8

Indian Finance Bill 2021 appears to expand scope of the equalisation levy

2021

Dhruva Advisors

9

Netherlands: The advantages of a Dutch holding company

2012

Atlas Tax Lawyers

10

TP in the manufacturing sector: Transformation and new challenges

2014

Deloitte Global


 

 Articles 11-20

 

11

MLI: Testing the ‘principal purpose’

2018

Deloitte Global

12

Exploring four recent transfer pricing cases

2020

Deloitte Global

13

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

2020

Deloitte Switzerland

14

US: Coca-Cola TP case – takeaways for taxpayers

2021

KPMG US

15

The taxation of cost-sharing agreements

2020

Brasil Salomão e Matthes Advocacia

16

Decoding the Indian dividend tax regime

2020

Dhruva Advisors

17

China: FDI restrictions continue to be relaxed

2021

KPMG China

18

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

2020

Loconte & Partners

19

Taxing the digital economy in Indonesia

2020

RSM Indonesia

20

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

2014

EY Mexico

 

Articles 21-30

21

Luxembourg: EU VAT changes postponed until July 2021

2020

Deloitte Luxembourg

22

Poland introduces the white list of VAT taxpayers

2019

MDDP

23

Transfer pricing in the oil and gas sector

2019

Deloitte Global

24

Singapore: Budget 2021 – a summary of the key tax changes

2021

Crowe Singapore

25

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

2020

EY Asia-Pacific

26

The challenges of taxing the digital economy

2020

Mariz de Oliveira e Siqueira Campos Advogados

27

‘Netflix tax’ is coming to Portugal

2021

Vieira de Almeida

28

Glencore wins landmark Australian transfer pricing case over ATO

2020

DLA Piper Australia

29

A look at why Singapore is a preferred destination in Asia for family offices

2020

Crowe Singapore

30

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

2014

Deloitte Global

 

Articles 31-40

31

Chilean 2020 tax reform: Modernising the tax system

2020

PwC Chile

32

UK announces post-Brexit customs tariff

2020

Deloitte Luxembourg

33

Australia: A look at the changes to the corporate residency test

2020

DLA Piper Australia

34

How COVID-19 has transformed the hospitality, life sciences and consumer products sectors

2020

Deloitte Global

35

UK thin capitalisation: An overview of the theory and practice

2014

Grant Thornton

36

COVID-19 transforms Indonesia’s digital economy and TP landscape

2021

GNV Consulting

37

India: Analysing foreign portfolio investor taxation in India

2019

Dhruva Advisors

38

Italy publishes updated 2020 transfer pricing documentation guidance

2020

Crowe Valente

39

The arrival of DAC6 in Cyprus

2021

TaxExperts Group

40

Testing the meaning of the arm’s-length principle in 2020 and beyond

2020

Deloitte Global



Articles 41-50

41

Asset-backed trading in the energy and resources sector

2019

Deloitte Global

42

Embracing the automation of transfer pricing

2020

Exa AG

43

DAC6: One directive, several applications

2020

Deloitte Global

44

IP transfers: Tax and accounting considerations

2012

Deloitte Global

45

Location-specific advantages: India and China

2014

Deloitte Global

46

Brazil: Understanding the Tax on Financial Operations (IOF)

2012

KPMG Brazil

47

Why India needs GST

2016

Dhruva Advisors

48

What do foreign suppliers of goods and services need to know about Swiss VAT?

2015

Tax Partner

49

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

2020

Deloitte Luxembourg

50

Challenges and complexities of the Brazilian tax system

2021

Finocchio & Ustra


 

Articles 51-60


51

The digital journey of the tax function

2021

Deloitte Switzerland

52

Argentina introduces major tax reform

2020

PwC Argentina

53

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

2019

PwC Belgium

54

Egypt: ‘Free zones’ system in Egypt

2015

Eurofast Egypt

55

Italy publishes 2021 budget law

2021

Hager & Partners

56

How to protect your workforce, operations and values during COVID-19

2020

EY Asia-Pacific

57

Assessing the wider impact of Portugal’s 'Netflix tax’

2021

Cuatrecasas

58

A look at India’s rules of origin changes to the Customs Act

2020

Dhruva Advisors

59

Interpreting income tax treatment of digital tokens in Singapore

2020

Crowe Singapore

60

Romania: The tax consequences of working from anywhere

2020

EY Romania

  

Articles 61-70

61

Indian tax treaty benefits available without providing a tax residency certificate

2018

Dhruva Advisors

62

ATO files request for leave to appeal Glencore decision

2021

DLA Piper Australia

63

Portugal creates carbon taxes on air and sea travel

2021

Vieira de Almeida

64

How international tax reforms have transformed the Swiss tax landscape

2021

Bär & Karrer

65

The importance of selecting the appropriate capital structure

2020

Arendt & Medernach

66

The rise and rise of mutual agreement procedures in the EU

2020

Deloitte Global

67

OECD sets guidelines for taxpayers on the allocation of losses

2021

Arendt & Medernach

68

France: Special expatriate tax regime – a breath of fiscal oxygen under control

2021

Sumerson

69

A five-step process for value chain analysis

2021

Bennett Thrasher

70

Tax, people and technology: Think big, start small

2021

Deloitte Brazil

 

Articles 71-80


71

Indonesia updates double taxation avoidance regulations

2019

GNV Consulting

72

Brazilian Supreme Court ruling on the exclusion of ICMS from PIS/COFINS

2021

Finocchio & Ustra

73

Switzerland steps up CRS implementation

2021

Burckhardt

74

The future of tax technology is now

2017

EY Global

75

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

2020

Deloitte Mexico

76

Poland: The difficulty of applying withholding tax exemptions for corporate dividend recipients

2020

MDDP

77

Netherlands: Dutch participation exemption and the write-down of receivables

2018

DLA Piper Netherlands

78

Business restructuring: Exit charges for restructurings in Europe

2012

Deloitte Germany

79

US tax reforms impact on cross-border M&A

2019

Fenwick & West

80

Mexico: Assessing the tax reforms of 2021

2021

Deloitte Mexico


 

Articles 81-90


 

81

The long expected Brazilian tax reform – objectives, challenges and pitfalls

2020

Deloitte Brazil

82

Captive insurance companies put under pressure by tax authorities

2020

Deloitte Global

83

Potential termination of the Russia–Netherlands tax treaty

2021

KPMG Russia

84

Applying OECD guidance to financial transactions

2020

Deloitte Global

85

The MLI: Minimum standards and Luxembourg’s choices

2019

Deloitte Luxembourg

86

India: Defining ‘liable to tax’

2021

Dhruva Advisors

87

Assessing the TP impact of the global IBOR transition

2020

Deloitte Global

88

China announces tax relief measures to tackle coronavirus disruption

2020

KPMG China

89

Licensor-licensee profit split and the income approach

2012

Deloitte Global

90

Changes to VAT in Poland for 2021: Introducing the SLIM VAT package

2021

MDDP


 

Articles 91-100


91

Switzerland: Swiss corporate tax reform bill to apply from 2020

2019

Deloitte Switzerland

92

Transfer pricing aspects of restructuring: A Dutch case

2018

DLA Piper Netherlands

93

Promoting innovation through tax policy in Switzerland

2021

MLL

94

US: Foreign-controlled CFCs - assessing the regulations for dealing with downward attribution

2020

Fenwick & West

95

Poland: Impact of the new VAT e-commerce rules on businesses

2021

MDDP

96

Luxembourg’s intellectual property box regime: One year later

2019

Deloitte Luxembourg

97

Tax liability insurance: An innovative alternative to APAs

2021

BMS Group

98

A glance at the evolution of the pharmaceutical clawback in Greece

2020

EY Greece

99

New Zealand: Set to introduce new business continuity test for tax loss carry-forward rules

2021

Russell McVeagh

100

The importance of mutual agreement procedures in international tax disputes

2021

Crowe Valente


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Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
But experts cast doubt on HMRC's data and believe COVID-19 would have increased the revenue shortfall.
EY’s plan to separate its auditing and consulting businesses might lessen scrutiny from global regulators, but the brand identity could suffer, say sources.
Multinationals are asking world leaders to put a scale on carbon pricing to tackle climate change at the 48th G7 summit in Germany, from June 26 to 28.
The state secretary told the French press that the country continues to oppose pillar two’s global minimum tax rate following an Ecofin meeting last week.
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