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H1 2021: Top 100 most-read ITR Expert Analysis articles

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 100 most-read articles from January to June 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 so far are COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing. 

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 Tanya Gujral at tanya.gujral@euromoneyplc.com

Key themes from the most-read articles of January to June 2021
 Court case analysis
 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 sector2020Deloitte Global
2Greece introduces 50% tax break for relocating professionals2021EY Greece
3China’s Hainan free trade port: Introducing an innovative tax regime to attract investment2020KPMG China
4VAT is coming to Oman: The key takeaways2020TMF Group
5Mandatory disclosure rules (DAC6): A look at private equity investment in Luxembourg2020Baker McKenzie Luxembourg
6Switzerland settles mutual agreements for remote working2021Tax Partner
7How COVID-19 has impacted global M&A activity2021Deloitte Global
8Indian Finance Bill 2021 appears to expand scope of the equalisation levy2021Dhruva Advisors
9Netherlands: The advantages of a Dutch holding company2012Atlas Tax Lawyers
10TP in the manufacturing sector: Transformation and new challenges2014Deloitte Global

 Articles 11-20

11MLI: Testing the ‘principal purpose’2018Deloitte Global
12Exploring four recent transfer pricing cases2020Deloitte Global
13Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals2020Deloitte Switzerland
14US: Coca-Cola TP case – takeaways for taxpayers2021KPMG US
15The taxation of cost-sharing agreements2020Brasil Salomão e Matthes Advocacia
16Decoding the Indian dividend tax regime2020Dhruva Advisors
17China: FDI restrictions continue to be relaxed2021KPMG China
18Italy’s taxation of foreign companies: New rules and a recent judgment2020Loconte & Partners
19Taxing the digital economy in Indonesia2020RSM Indonesia
20Deferred taxes – the initial recognition exception (IRE) related to taxable temporary differences – what you should consider under IAS 122014EY Mexico

Articles 21-30

21Luxembourg: EU VAT changes postponed until July 20212020Deloitte Luxembourg
22Poland introduces the white list of VAT taxpayers2019MDDP
23Transfer pricing in the oil and gas sector2019Deloitte Global
24Singapore: Budget 2021 – a summary of the key tax changes2021Crowe Singapore
25The OECD presses on with BEPS 2.0 in today’s distressed times2020EY Asia-Pacific
26The challenges of taxing the digital economy2020Mariz de Oliveira e Siqueira Campos Advogados
27‘Netflix tax’ is coming to Portugal2021Vieira de Almeida
28Glencore wins landmark Australian transfer pricing case over ATO2020DLA Piper Australia
29A look at why Singapore is a preferred destination in Asia for family offices2020Crowe Singapore
30Intangible assets in the media and entertainment industries: In depth analysis2014Deloitte Global

Articles 31-40

31Chilean 2020 tax reform: Modernising the tax system2020PwC Chile
32UK announces post-Brexit customs tariff2020Deloitte Luxembourg
33Australia: A look at the changes to the corporate residency test2020DLA Piper Australia
34How COVID-19 has transformed the hospitality, life sciences and consumer products sectors2020Deloitte Global
35UK thin capitalisation: An overview of the theory and practice2014Grant Thornton
36COVID-19 transforms Indonesia’s digital economy and TP landscape2021GNV Consulting
37India: Analysing foreign portfolio investor taxation in India2019Dhruva Advisors
38Italy publishes updated 2020 transfer pricing documentation guidance2020Crowe Valente
39The arrival of DAC6 in Cyprus2021TaxExperts Group
40Testing the meaning of the arm’s-length principle in 2020 and beyond2020Deloitte Global

Articles 41-50

41Asset-backed trading in the energy and resources sector2019Deloitte Global
42Embracing the automation of transfer pricing2020Exa AG
43DAC6: One directive, several applications2020Deloitte Global
44IP transfers: Tax and accounting considerations2012Deloitte Global
45Location-specific advantages: India and China2014Deloitte Global
46Brazil: Understanding the Tax on Financial Operations (IOF)2012KPMG Brazil
47Why India needs GST2016Dhruva Advisors
48What do foreign suppliers of goods and services need to know about Swiss VAT?2015Tax Partner
49Transfer pricing in financial services: The outlook for 2020 and beyond2020Deloitte Luxembourg
50Challenges and complexities of the Brazilian tax system2021Finocchio & Ustra

Articles 51-60

51The digital journey of the tax function2021Deloitte Switzerland
52Argentina introduces major tax reform2020PwC Argentina
53EU: Full tax harmonisation under the new Von der Leyen Commission?2019PwC Belgium
54Egypt: ‘Free zones’ system in Egypt2015Eurofast Egypt
55Italy publishes 2021 budget law2021Hager & Partners
56How to protect your workforce, operations and values during COVID-192020EY Asia-Pacific
57Assessing the wider impact of Portugal’s 'Netflix tax’2021Cuatrecasas
58A look at India’s rules of origin changes to the Customs Act2020Dhruva Advisors
59Interpreting income tax treatment of digital tokens in Singapore2020Crowe Singapore
60Romania: The tax consequences of working from anywhere2020EY Romania

  

Articles 61-70

61Indian tax treaty benefits available without providing a tax residency certificate2018Dhruva Advisors
62ATO files request for leave to appeal Glencore decision2021DLA Piper Australia
63Portugal creates carbon taxes on air and sea travel2021Vieira de Almeida
64How international tax reforms have transformed the Swiss tax landscape2021Bär & Karrer
65The importance of selecting the appropriate capital structure2020Arendt & Medernach
66The rise and rise of mutual agreement procedures in the EU2020Deloitte Global
67OECD sets guidelines for taxpayers on the allocation of losses2021Arendt & Medernach
68France: Special expatriate tax regime – a breath of fiscal oxygen under control2021Sumerson
69A five-step process for value chain analysis2021Bennett Thrasher
70Tax, people and technology: Think big, start small2021Deloitte Brazil

Articles 71-80

Articles 81-90

91Switzerland: Swiss corporate tax reform bill to apply from 20202019Deloitte Switzerland
92Transfer pricing aspects of restructuring: A Dutch case2018DLA Piper Netherlands
93Promoting innovation through tax policy in Switzerland2021MLL
94US: Foreign-controlled CFCs - assessing the regulations for dealing with downward attribution2020Fenwick & West
95Poland: Impact of the new VAT e-commerce rules on businesses2021MDDP
96Luxembourg’s intellectual property box regime: One year later2019Deloitte Luxembourg
97Tax liability insurance: An innovative alternative to APAs2021BMS Group
98A glance at the evolution of the pharmaceutical clawback in Greece2020EY Greece
99New Zealand: Set to introduce new business continuity test for tax loss carry-forward rules2021Russell McVeagh
100The importance of mutual agreement procedures in international tax disputes2021Crowe Valente

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