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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 across site & bottom lb ros

More from across our site

Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF has warned Australia to raise taxes to sustain public spending.
Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.
The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
The former tax official in Italy will take up her post in April.