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

July 19, 2021

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