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2021: Top 50 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 50 most-read articles of 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 are COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing. 

The articles highlighted below were written by leading expert practitioners for ITR's website and published during 2021.

For further information outlining the key themes and guides related to this list, please contact Tanya Gujral at tanya.gujral@euromoneyplc.com

 

Articles 1-10


1

Greece introduces 50% tax break for relocating professionals

EY Greece

2

Switzerland settles mutual agreements for remote working

Tax Partner

3

How COVID-19 has impacted global M&A activity

Deloitte Global

4

How will the G20/OECD’s pillar one and pillar two project affect disputes?

Deloitte Global

5

A closer look at Portugal’s non-habitual residents tax regime

Vieira de Almeida

6

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

Dhruva Advisors

Changes ahead for property tax in Australia

DLA Piper Australia

8

US: Coca-Cola TP case – takeaways for taxpayers

KPMG US

9

China: FDI restrictions continue to be relaxed

KPMG China

10

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

Sumerson

 

 

 Articles 11-20

11

A five-step process for value chain analysis

Bennett Thrasher

12

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

Crowe Singapore

13

Challenges and complexities of the Brazilian tax system

Finocchio & Ustra

14

Significant economic presence in Indian tax law: How significant will it be?

Lakshmikumaran & Sridharan

15

Corporate income tax changes ahead for Brazil

Finocchio & Ustra

16

Switzerland is no tax haven but may be a 'tax paradise'?

Deloitte Switzerland

17

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

Finocchio & Ustra

18

The importance of mutual agreement procedures in international tax disputes

Crowe Valente

19

Global minimum tax: An easy fix?

KPMG Global

20

Poland: Changes ahead for tax legislation from 2022

MDDP

Articles 21-30


21

Supreme Court of India ‘stay of demand’ ruling brings relief to taxpayers

Lakshmikumaran & Sridharan

22

Understanding the beneficial ownership v. beneficial holding concepts

Lakshmikumaran & Sridharan

23

‘Netflix tax’ is coming to Portugal

Vieira de Almeida

24

Changing landscape of the Indonesian taxation system and beyond

RSM Indonesia

25

Embracing digital transformation: The growth of tax technology in India and beyond

TMSL

26

Mergers and acquisitions: A new mantra for growth during challenging times in India

KNAV

27

Depreciation on goodwill: Final nail on the coffin by the Indian tax authorities?

Lakshmikumaran & Sridharan

28

Switzerland steps up CRS implementation

Burckhardt

29

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

GNV Consulting

30

Impact of the MiCA proposal on the taxation of crypto-assets within the EU

EY Greece

 

Articles 31-40 

31

The arrival of DAC6 in Cyprus

TaxExperts Group

32

Automotive industry: Uncertain times will bring new TP challenges for suppliers

Deloitte Global

33

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

MDDP

34

Deloitte’s 2021 survey on the global TP controversy landscape

Deloitte Global

35

Thailand: Foreign e-service businesses liable for VAT

HLB Thailand

36

The digital journey of the tax function

Deloitte Switzerland

37

Brazilian income tax reform proposal advances

Finocchio & Ustra

38

Italy publishes 2021 budget law

Hager & Partners

39

Where is the T in ESG?

KPMG Global

40

Portugal creates carbon taxes on air and sea travel

Vieira de Almeida

 

Articles 41-50


41

How to transition away from LIBOR: An assessment from a TP perspective

Deloitte Global

42

Agreements on BEPS 2.0 provides needed breakthrough on the future of international tax

EY Asia-Pacific

43

Tax treatment of cloud computing services in Chile

PwC Chile

44

Tax, people and technology: Think big, start small

Deloitte Brazil

45

Managing the impact of COVID-19: Navigating cross-border tax questions in India

Lakshmikumaran & Sridharan

46

New Zealand: Government announces drastic residential property tax reform

Russell McVeagh

47

A closer look at VAT and not-quite-fungible tokens

Lobo Vasques

48

Tax rules for digital sales introduced in Canada: Levelling the playing fields

TMF Group

49

India: Defining ‘liable to tax’

Dhruva Advisors

50

How international tax reforms have transformed the Swiss tax landscape

Bar & Karrer




More from across our site

Japan reports a windfall from all types of taxes after the government revised its stimulus package. This could lead to greater corporate tax incentives for businesses.
Sources at Netflix, the European Commission and elsewhere consider the impact of incoming legislation to regulate tax advice in the EU – if it ever comes to pass.
This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.
The fast-food company’s tax settlement with French authorities strengthens the need for businesses to review their TP arrangements and documentation.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
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.
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