The 50 most-read ITR Expert Analysis articles in 2022

January 11 2023

The list of ITR’s most popular articles in 2022 reflects a growing focus on environmental matters and tax transparency as organisations face the prospect of being held to account for their corporate governance.

ESG and tax transparency are of increasing importance to ITR’s audience, according to the 50 most-read Expert Analysis articles of 2022.

The section includes Local Insights articles, features, and contributions to the sector- or region-focused Special Focus guides produced by ITR throughout the year. This freely available content offers a valuable resource for tax and finance professionals in providing expert analysis of global tax and transfer pricing topics written by leading practitioners in the industry.

The above word cloud, which is based on the number of references to terms in the headlines of the 50 most-read articles, illustrates that transfer pricing remains a prominent area, alongside ESG and tax transparency, while energy, tax controversy and disputes, and the implementation of BEPS merited coverage in several articles across a wide range of jurisdictions.

In terms of regional coverage, three of the five most-read articles cover issues of contemporary significance in the EU, but Southeast Asia, North America, and South Asia also feature in the top ten.

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

No.	Article	Firm
1	Taxation of foreign source income in Malaysia	Rosli Dahlan Saravana Partnership
2	DAC7 adds reporting obligations for EU digital platform operators	DLA Piper Netherlands
3	CSRD imposes mandatory sustainability reporting on EU companies	Grant Thornton
4	Consequences of BEPS and the GloBE rules under pillar two	KNAV India
5	Developments on the EU’s proposed unshell directive	Deloitte Luxembourg
6	A closer look at taxation of private equity and funds in India	KNAV India
7	Recent changes to section 174 of the US Internal Revenue Code	KPMG in the US
8	Mexico’s position addressing climate change: A tax policy analysis	Galicia Abogados
9	ESG: Addressing greenwashing in financial services	KPMG in the UK
10	Singapore tax authority publishes advance ruling on tax treatment of gains from disposal of shares	Crowe Singapore
11	Green light for the renewable energy and energy efficiency directives	KPMG
12	A capital opportunity: green finance and its transfer pricing implications	Deloitte Australia
13	Singapore: Tax highlights of the Budget 2022	Crowe Singapore
14	Indonesia’s Tax Amnesty program: pros and cons	Suryani Suyanto & Associates
15	Singapore announces end to withholding tax concessions	Crowe Singapore
16	Latest challenges in supply chain management in the automotive industry	Deloitte Germany
17	Navigating tax developments in Latin America	Baker McKenzie and Trench Rossi Watanabe
18	VAT complexities need not prevent retailers from delivering frictionless commerce	Vertex
19	Taxing alcoholic spirits in India: The litmus test of potability	Lakshmikumaran & Sridharan
20	ESG tax transparency: The global journey	KPMG
21	Bringing tax transparency into focus – extractive industries	KPMG
22	The European Commission’s CBAM: threat or opportunity?	PwC Belgium
23	Poland: Challenging times ahead for taxpayers	MDDP
24	Why making tax digital is non-negotiable	Vertex
25	When formulating your ESG strategy, don’t forget your tax department	EY
26	Transfer pricing, ESG, and the road to net zero	Deloitte Luxembourg
27	Top 20 questions and answers on new GloBE Model Rules Commentary	KPMG
28	Another brave new world: Transfer pricing in the blockchain space	Deloitte Tax LLP
29	Understanding the realities of global tax transparency – are you ready?	KPMG Meijburg & Co
30	Are you ready to build a stronger tax function?	Deloitte
31	Swiss tax authorities provide additional clarity on crypto-taxation	Deloitte Switzerland
32	Indonesia: Changes to import duty, stamp duty, prohibited goods and telecommunications	GNV Consulting Services
33	BEPS 2.0 implementation continues to vex multilateral policymakers	EY
34	Understanding the realities of global tax transparency – let’s get practical	KPMG
35	Three key considerations for VAT managers when migrating to SAP S/4HANA	Vertex
36	Short-term capital gains taxation faces a significant increase in Portugal	Morais Leitão
37	The tax transparency train fuelled by ESG	PwC Belgium
38	Why the tax controversy outlook looks set to become even more challenging	EY
39	Australia: PepsiCo in diverted profits tax dispute	DLA Piper Australia
40	The countdown to pillar one begins	Camilleri Preziosi Advocates
41	The impact of OECD membership on TP in Brazil	Deloitte Brazil
42	Top concerns for tax leaders on the path forward for BEPS 2.0	KPMG
43	The evolution of the substance-over-form doctrine in Mexican tax disputes	Galicia Abogados
44	CSRD - A game changer in sustainability reporting with a link to tax	PwC Belgium
45	TP controversy: Prevention is better than cure	Deloitte
46	Tax authority requests for information – managing TP evidence across your enterprise	Deloitte
47	ESG tax transparency: The businesses’ journey	KPMG
48	The absurdity of Polish TP obligations covering transactions with third parties	MDDP
49	Real Estate Investments in Mexico	Ritch Mueller
50	Tax changes related to employment in Poland from the payer’s perspective	MDDP