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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

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

1How COVID-19 has impacted the financial services sectorDeloitte
2MLI: Testing the ‘principal purpose’Deloitte Netherlands
3UK announces post-Brexit customs tariffDeloitte Luxembourg
4China announces tax relief measures to tackle coronavirus disruptionKPMG China
5Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationalsDeloitte Switzerland
6Poland introduces the white list of VAT taxpayersMDDP
7Greece introduces an attractive tax status for foreign high net-worth individualsEY Greece
8The challenges of taxing the digital economyMariz de Oliveira e Siqueira Campos
9The OECD presses on with BEPS 2.0 in today’s distressed timesEY Asia-Pacific
10TP in the manufacturing sector: Transformation and new challengesDeloitte

Articles 11-20

11Contrato de compartilhamento de custos e despesas (cost sharing): aspectos tributáriosBrasil Salomão e Matthes Advocacia
12Brazil: Understanding the tax on financial operations (IOF)KPMG Brazil
13The advantages of a Dutch holding companyAtlas Tax Lawyers
14Dutch participation exemption and the write-down of receivablesDLA Piper Netherlands
15Indian tax treaty benefits available without providing a tax residency certificateDhruva Advisors
16Transfer pricing in the oil and gas sectorDeloitte
17Decoding the Indian dividend tax regimeDhruva Advisors
18Adapting transfer pricing policies to cope with COVID-19Crowe Valente
19Analysing foreign portfolio investor taxation in IndiaDhruva Advisors
20Deferred taxes – the initial recognition exception (IRE) related to taxable temporary differences – what you should consider under IAS 12EY Mexico

Articles 21-30

21Transfer pricing implications of COVID-19: Revisiting pricing, contracts, and APAsKPMG US
22China capital markets open up: New opportunities bring fresh tax challengesKPMG China
23India introduces concessional tax regimes for domestic companiesDhruva Advisors
24Indonesia updates double taxation avoidance regulationsGNV Consulting
25Italy’s taxation of foreign companies: New rules and a recent judgmentLoconte & Partners
26Exploring four recent transfer pricing casesDeloitte
27Indonesia introduces new regulationsGNV Consulting
28The effect of Brexit on Portugal: What happens next?Vieira de Almeida
29Embracing the automation of transfer pricingEXA
30EU: Full tax harmonisation under the new Von der Leyen Commission?PwC EU

Articles 31-40

31The future of tax technology is nowEY Global
32Transfer pricing in the financial services sector: Confronting the new realityDeloitte
33Role of the head of taxPwC Switzerland
34Transfer pricing in financial services: The outlook for 2020 and beyondDeloitte Luxembourg
35Recent accounting changes in Hong KongKPMG Hong Kong
36China introduces new free trade zones and improved practicesKPMG China
37Australia announces tax measures to tackle COVID-19 business disruptionDLA Piper Australia
38Intangible assets in the media and entertainment industries: In depth analysisDeloitte
39Swiss corporate tax reform bill to apply from 2020Deloitte Switzerland
40Thailand announces tax measures to manage COVID-19 outbreakKudun & Partners

Articles 41-50

41Asset-backed trading in the energy and resources sectorDeloitte
42The MLI: Minimum standards and Luxembourg’s choicesDeloitte Luxembourg
43Transfer pricing aspects of restructuring: A Dutch caseDLA Piper Netherlands
44US tax reforms impact on cross-border M&AFenwick & West
45DAC6: One directive, several applicationsDeloitte
46India: Amending the tax framework to move towards a digital economyDhruva Advisors
47UK thin capitalisation: An overview of the theory and practiceGrant Thornton UK
48Chilean 2020 tax reform: Modernising the tax systemPwC Chile
49Mandatory disclosure rules (DAC6): A look at private equity investment in LuxembourgBaker McKenzie Luxembourg
50Mexico stands alone in its tax relief response to COVID-19Deloitte Mexico

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