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2021: Top 50 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 50 most-read articles of 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 are COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing.
The articles highlighted below were written by leading expert practitioners for ITR's website and published during 2021.
For further information outlining the key themes and guides related to this list, please contact Tanya Gujral at tanya.gujral@euromoneyplc.com
Articles 1-10
Articles 11-20
11 | A five-step process for value chain analysis | Bennett Thrasher |
12 | Singapore: Budget 2021 – a summary of the key tax changes | Crowe Singapore |
13 | Challenges and complexities of the Brazilian tax system | Finocchio & Ustra |
14 | Significant economic presence in Indian tax law: How significant will it be? | Lakshmikumaran & Sridharan |
15 | Corporate income tax changes ahead for Brazil | Finocchio & Ustra |
16 | Switzerland is no tax haven but may be a 'tax paradise'? | Deloitte Switzerland |
17 | Brazilian Supreme Court ruling on the exclusion of ICMS from PIS/COFINS | Finocchio & Ustra |
18 | The importance of mutual agreement procedures in international tax disputes | Crowe Valente |
19 | Global minimum tax: An easy fix? | KPMG Global |
20 | Poland: Changes ahead for tax legislation from 2022 | MDDP |
Articles 21-30
21 | Supreme Court of India ‘stay of demand’ ruling brings relief to taxpayers | Lakshmikumaran & Sridharan |
22 | Understanding the beneficial ownership v. beneficial holding concepts | Lakshmikumaran & Sridharan |
23 | ‘Netflix tax’ is coming to Portugal | Vieira de Almeida |
24 | Changing landscape of the Indonesian taxation system and beyond | RSM Indonesia |
25 | Embracing digital transformation: The growth of tax technology in India and beyond | TMSL |
26 | Mergers and acquisitions: A new mantra for growth during challenging times in India | KNAV |
27 | Depreciation on goodwill: Final nail on the coffin by the Indian tax authorities? | Lakshmikumaran & Sridharan |
28 | Switzerland steps up CRS implementation | Burckhardt |
29 | COVID-19 transforms Indonesia’s digital economy and TP landscape | GNV Consulting |
30 | Impact of the MiCA proposal on the taxation of crypto-assets within the EU | EY Greece |
Articles 31-40
31 | The arrival of DAC6 in Cyprus | TaxExperts Group |
32 | Automotive industry: Uncertain times will bring new TP challenges for suppliers | Deloitte Global |
33 | Changes to VAT in Poland for 2021: Introducing the SLIM VAT package | MDDP |
34 | Deloitte’s 2021 survey on the global TP controversy landscape | Deloitte Global |
35 | Thailand: Foreign e-service businesses liable for VAT | HLB Thailand |
36 | The digital journey of the tax function | Deloitte Switzerland |
37 | Brazilian income tax reform proposal advances | Finocchio & Ustra |
38 | Italy publishes 2021 budget law | Hager & Partners |
39 | Where is the T in ESG? | KPMG Global |
40 | Portugal creates carbon taxes on air and sea travel | Vieira de Almeida |
Articles 41-50
41 | How to transition away from LIBOR: An assessment from a TP perspective | Deloitte Global |
42 | Agreements on BEPS 2.0 provides needed breakthrough on the future of international tax | EY Asia-Pacific |
43 | Tax treatment of cloud computing services in Chile | PwC Chile |
44 | Tax, people and technology: Think big, start small | Deloitte Brazil |
45 | Managing the impact of COVID-19: Navigating cross-border tax questions in India | Lakshmikumaran & Sridharan |
46 | New Zealand: Government announces drastic residential property tax reform | Russell McVeagh |
47 | A closer look at VAT and not-quite-fungible tokens | Lobo Vasques |
48 | Tax rules for digital sales introduced in Canada: Levelling the playing fields | TMF Group |
49 | India: Defining ‘liable to tax’ | Dhruva Advisors |
50 | How international tax reforms have transformed the Swiss tax landscape | Bar & Karrer |
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