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Top 50 most-read ITR Expert Analysis articles of 2020
The main themes that emerged from the most-read articles were COVID-19, industry specific articles, tax reform, transfer pricing and DAC6.
Below you can find the top 50 most-read articles of 2020 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 were most popular throughout 2020 were COVID-19, industry specific articles, tax reform, transfer pricing and DAC6.
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 Maggie Varela-Christie at margaret.varela-christie@euromoneyplc.com
| Key themes from the most-read articles of 2020 |
| Brexit's impact on the tax world [country / sector] |
| 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 | Deloitte |
| 2 | MLI: Testing the ‘principal purpose’ | Deloitte Netherlands |
| 3 | UK announces post-Brexit customs tariff | Deloitte Luxembourg |
| 4 | China announces tax relief measures to tackle coronavirus disruption | KPMG China |
| 5 | Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals | Deloitte Switzerland |
| 6 | Poland introduces the white list of VAT taxpayers | MDDP |
| 7 | Greece introduces an attractive tax status for foreign high net-worth individuals | EY Greece |
| 8 | The challenges of taxing the digital economy | Mariz de Oliveira e Siqueira Campos |
| 9 | The OECD presses on with BEPS 2.0 in today’s distressed times | EY Asia-Pacific |
| 10 | TP in the manufacturing sector: Transformation and new challenges | Deloitte |
Articles 11-20
| 11 | Contrato de compartilhamento de custos e despesas (cost sharing): aspectos tributários | Brasil Salomão e Matthes Advocacia |
| 12 | Brazil: Understanding the tax on financial operations (IOF) | KPMG Brazil |
| 13 | The advantages of a Dutch holding company | Atlas Tax Lawyers |
| 14 | Dutch participation exemption and the write-down of receivables | DLA Piper Netherlands |
| 15 | Indian tax treaty benefits available without providing a tax residency certificate | Dhruva Advisors |
| 16 | Transfer pricing in the oil and gas sector | Deloitte |
| 17 | Decoding the Indian dividend tax regime | Dhruva Advisors |
| 18 | Adapting transfer pricing policies to cope with COVID-19 | Crowe Valente |
| 19 | Analysing foreign portfolio investor taxation in India | Dhruva Advisors |
| 20 | Deferred taxes – the initial recognition exception (IRE) related to taxable temporary differences – what you should consider under IAS 12 | EY Mexico |
Articles 21-30
Articles 31-40
| 31 | The future of tax technology is now | EY Global |
| 32 | Transfer pricing in the financial services sector: Confronting the new reality | Deloitte |
| 33 | Role of the head of tax | PwC Switzerland |
| 34 | Transfer pricing in financial services: The outlook for 2020 and beyond | Deloitte Luxembourg |
| 35 | Recent accounting changes in Hong Kong | KPMG Hong Kong |
| 36 | China introduces new free trade zones and improved practices | KPMG China |
| 37 | Australia announces tax measures to tackle COVID-19 business disruption | DLA Piper Australia |
| 38 | Intangible assets in the media and entertainment industries: In depth analysis | Deloitte |
| 39 | Swiss corporate tax reform bill to apply from 2020 | Deloitte Switzerland |
| 40 | Thailand announces tax measures to manage COVID-19 outbreak | Kudun & Partners |
Articles 41-50
| 41 | Asset-backed trading in the energy and resources sector | Deloitte |
| 42 | The MLI: Minimum standards and Luxembourg’s choices | Deloitte Luxembourg |
| 43 | Transfer pricing aspects of restructuring: A Dutch case | DLA Piper Netherlands |
| 44 | US tax reforms impact on cross-border M&A | Fenwick & West |
| 45 | DAC6: One directive, several applications | Deloitte |
| 46 | India: Amending the tax framework to move towards a digital economy | Dhruva Advisors |
| 47 | UK thin capitalisation: An overview of the theory and practice | Grant Thornton UK |
| 48 | Chilean 2020 tax reform: Modernising the tax system | PwC Chile |
| 49 | Mandatory disclosure rules (DAC6): A look at private equity investment in Luxembourg | Baker McKenzie Luxembourg |
| 50 | Mexico stands alone in its tax relief response to COVID-19 | Deloitte Mexico |
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