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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
| 1 | How COVID-19 has impacted the financial services sector | 2020 | Deloitte Global |
| 2 | Greece introduces 50% tax break for relocating professionals | 2021 | EY Greece |
| 3 | China’s Hainan free trade port: Introducing an innovative tax regime to attract investment | 2020 | KPMG China |
| 4 | VAT is coming to Oman: The key takeaways | 2020 | TMF Group |
| 5 | Mandatory disclosure rules (DAC6): A look at private equity investment in Luxembourg | 2020 | Baker McKenzie Luxembourg |
| 6 | Switzerland settles mutual agreements for remote working | 2021 | Tax Partner |
| 7 | How COVID-19 has impacted global M&A activity | 2021 | Deloitte Global |
| 8 | Indian Finance Bill 2021 appears to expand scope of the equalisation levy | 2021 | Dhruva Advisors |
| 9 | Netherlands: The advantages of a Dutch holding company | 2012 | Atlas Tax Lawyers |
| 10 | TP in the manufacturing sector: Transformation and new challenges | 2014 | Deloitte Global |
Articles 11-20
| 11 | MLI: Testing the ‘principal purpose’ | 2018 | Deloitte Global |
| 12 | Exploring four recent transfer pricing cases | 2020 | Deloitte Global |
| 13 | Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals | 2020 | Deloitte Switzerland |
| 14 | US: Coca-Cola TP case – takeaways for taxpayers | 2021 | KPMG US |
| 15 | The taxation of cost-sharing agreements | 2020 | Brasil Salomão e Matthes Advocacia |
| 16 | Decoding the Indian dividend tax regime | 2020 | Dhruva Advisors |
| 17 | China: FDI restrictions continue to be relaxed | 2021 | KPMG China |
| 18 | Italy’s taxation of foreign companies: New rules and a recent judgment | 2020 | Loconte & Partners |
| 19 | Taxing the digital economy in Indonesia | 2020 | RSM Indonesia |
| 20 | Deferred taxes – the initial recognition exception (IRE) related to taxable temporary differences – what you should consider under IAS 12 | 2014 | EY Mexico |
Articles 21-30
| 21 | Luxembourg: EU VAT changes postponed until July 2021 | 2020 | Deloitte Luxembourg |
| 22 | Poland introduces the white list of VAT taxpayers | 2019 | MDDP |
| 23 | Transfer pricing in the oil and gas sector | 2019 | Deloitte Global |
| 24 | Singapore: Budget 2021 – a summary of the key tax changes | 2021 | Crowe Singapore |
| 25 | The OECD presses on with BEPS 2.0 in today’s distressed times | 2020 | EY Asia-Pacific |
| 26 | The challenges of taxing the digital economy | 2020 | Mariz de Oliveira e Siqueira Campos Advogados |
| 27 | ‘Netflix tax’ is coming to Portugal | 2021 | Vieira de Almeida |
| 28 | Glencore wins landmark Australian transfer pricing case over ATO | 2020 | DLA Piper Australia |
| 29 | A look at why Singapore is a preferred destination in Asia for family offices | 2020 | Crowe Singapore |
| 30 | Intangible assets in the media and entertainment industries: In depth analysis | 2014 | Deloitte Global |
Articles 31-40
| 31 | Chilean 2020 tax reform: Modernising the tax system | 2020 | PwC Chile |
| 32 | UK announces post-Brexit customs tariff | 2020 | Deloitte Luxembourg |
| 33 | Australia: A look at the changes to the corporate residency test | 2020 | DLA Piper Australia |
| 34 | How COVID-19 has transformed the hospitality, life sciences and consumer products sectors | 2020 | Deloitte Global |
| 35 | UK thin capitalisation: An overview of the theory and practice | 2014 | Grant Thornton |
| 36 | COVID-19 transforms Indonesia’s digital economy and TP landscape | 2021 | GNV Consulting |
| 37 | India: Analysing foreign portfolio investor taxation in India | 2019 | Dhruva Advisors |
| 38 | Italy publishes updated 2020 transfer pricing documentation guidance | 2020 | Crowe Valente |
| 39 | The arrival of DAC6 in Cyprus | 2021 | TaxExperts Group |
| 40 | Testing the meaning of the arm’s-length principle in 2020 and beyond | 2020 | Deloitte Global |
Articles 41-50
| 41 | Asset-backed trading in the energy and resources sector | 2019 | Deloitte Global |
| 42 | Embracing the automation of transfer pricing | 2020 | Exa AG |
| 43 | DAC6: One directive, several applications | 2020 | Deloitte Global |
| 44 | IP transfers: Tax and accounting considerations | 2012 | Deloitte Global |
| 45 | Location-specific advantages: India and China | 2014 | Deloitte Global |
| 46 | Brazil: Understanding the Tax on Financial Operations (IOF) | 2012 | KPMG Brazil |
| 47 | Why India needs GST | 2016 | Dhruva Advisors |
| 48 | What do foreign suppliers of goods and services need to know about Swiss VAT? | 2015 | Tax Partner |
| 49 | Transfer pricing in financial services: The outlook for 2020 and beyond | 2020 | Deloitte Luxembourg |
| 50 | Challenges and complexities of the Brazilian tax system | 2021 | Finocchio & Ustra |
Articles 51-60
| 51 | The digital journey of the tax function | 2021 | Deloitte Switzerland |
| 52 | Argentina introduces major tax reform | 2020 | PwC Argentina |
| 53 | EU: Full tax harmonisation under the new Von der Leyen Commission? | 2019 | PwC Belgium |
| 54 | Egypt: ‘Free zones’ system in Egypt | 2015 | Eurofast Egypt |
| 55 | Italy publishes 2021 budget law | 2021 | Hager & Partners |
| 56 | How to protect your workforce, operations and values during COVID-19 | 2020 | EY Asia-Pacific |
| 57 | Assessing the wider impact of Portugal’s 'Netflix tax’ | 2021 | Cuatrecasas |
| 58 | A look at India’s rules of origin changes to the Customs Act | 2020 | Dhruva Advisors |
| 59 | Interpreting income tax treatment of digital tokens in Singapore | 2020 | Crowe Singapore |
| 60 | Romania: The tax consequences of working from anywhere | 2020 | EY Romania |
Articles 61-70
| 61 | Indian tax treaty benefits available without providing a tax residency certificate | 2018 | Dhruva Advisors |
| 62 | ATO files request for leave to appeal Glencore decision | 2021 | DLA Piper Australia |
| 63 | Portugal creates carbon taxes on air and sea travel | 2021 | Vieira de Almeida |
| 64 | How international tax reforms have transformed the Swiss tax landscape | 2021 | Bär & Karrer |
| 65 | The importance of selecting the appropriate capital structure | 2020 | Arendt & Medernach |
| 66 | The rise and rise of mutual agreement procedures in the EU | 2020 | Deloitte Global |
| 67 | OECD sets guidelines for taxpayers on the allocation of losses | 2021 | Arendt & Medernach |
| 68 | France: Special expatriate tax regime – a breath of fiscal oxygen under control | 2021 | Sumerson |
| 69 | A five-step process for value chain analysis | 2021 | Bennett Thrasher |
| 70 | Tax, people and technology: Think big, start small | 2021 | Deloitte Brazil |
Articles 71-80
| 71 | Indonesia updates double taxation avoidance regulations | 2019 | GNV Consulting |
| 72 | Brazilian Supreme Court ruling on the exclusion of ICMS from PIS/COFINS | 2021 | Finocchio & Ustra |
| 73 | Switzerland steps up CRS implementation | 2021 | Burckhardt |
| 74 | The future of tax technology is now | 2017 | EY Global |
| 75 | Mexico stands alone in its tax relief response to COVID-19 | 2020 | Deloitte Mexico |
| 76 | Poland: The difficulty of applying withholding tax exemptions for corporate dividend recipients | 2020 | MDDP |
| 77 | Netherlands: Dutch participation exemption and the write-down of receivables | 2018 | DLA Piper Netherlands |
| 78 | Business restructuring: Exit charges for restructurings in Europe | 2012 | Deloitte Germany |
| 79 | US tax reforms impact on cross-border M&A | 2019 | Fenwick & West |
| 80 | Mexico: Assessing the tax reforms of 2021 | 2021 | Deloitte Mexico |
Articles 81-90
| 81 | The long expected Brazilian tax reform – objectives, challenges and pitfalls | 2020 | Deloitte Brazil |
| 82 | Captive insurance companies put under pressure by tax authorities | 2020 | Deloitte Global |
| 83 | Potential termination of the Russia–Netherlands tax treaty | 2021 | KPMG Russia |
| 84 | Applying OECD guidance to financial transactions | 2020 | Deloitte Global |
| 85 | The MLI: Minimum standards and Luxembourg’s choices | 2019 | Deloitte Luxembourg |
| 86 | India: Defining ‘liable to tax’ | 2021 | Dhruva Advisors |
| 87 | Assessing the TP impact of the global IBOR transition | 2020 | Deloitte Global |
| 88 | China announces tax relief measures to tackle coronavirus disruption | 2020 | KPMG China |
| 89 | Licensor-licensee profit split and the income approach | 2012 | Deloitte Global |
| 90 | Changes to VAT in Poland for 2021: Introducing the SLIM VAT package | 2021 | MDDP |
Articles 91-100
| 91 | Switzerland: Swiss corporate tax reform bill to apply from 2020 | 2019 | Deloitte Switzerland |
| 92 | Transfer pricing aspects of restructuring: A Dutch case | 2018 | DLA Piper Netherlands |
| 93 | Promoting innovation through tax policy in Switzerland | 2021 | MLL |
| 94 | US: Foreign-controlled CFCs - assessing the regulations for dealing with downward attribution | 2020 | Fenwick & West |
| 95 | Poland: Impact of the new VAT e-commerce rules on businesses | 2021 | MDDP |
| 96 | Luxembourg’s intellectual property box regime: One year later | 2019 | Deloitte Luxembourg |
| 97 | Tax liability insurance: An innovative alternative to APAs | 2021 | BMS Group |
| 98 | A glance at the evolution of the pharmaceutical clawback in Greece | 2020 | EY Greece |
| 99 | New Zealand: Set to introduce new business continuity test for tax loss carry-forward rules | 2021 | Russell McVeagh |
| 100 | The importance of mutual agreement procedures in international tax disputes | 2021 | Crowe Valente |
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