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The 50 most-read ITR Expert Analysis articles in 2022

ITR Top 50 word cloud.jpeg

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



Click here to find out the hot topics in 2021.

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.