Top 50 most-read ITR Expert Analysis articles of 2020

February 05, 2021

The articles highlighted below are from a database of over 15,000 articles on ITR

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 margaret.varela-christie@euromoneyplc.com

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

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

Articles 11-20

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

Articles 21-30

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

Articles 31-40

31	The future of tax technology is now	EY Global
32	Transfer pricing in the financial services sector: Confronting the new reality	Deloitte
33	Role of the head of tax	PwC Switzerland
34	Transfer pricing in financial services: The outlook for 2020 and beyond	Deloitte Luxembourg
35	Recent accounting changes in Hong Kong	KPMG Hong Kong
36	China introduces new free trade zones and improved practices	KPMG China
37	Australia announces tax measures to tackle COVID-19 business disruption	DLA Piper Australia
38	Intangible assets in the media and entertainment industries: In depth analysis	Deloitte
39	Swiss corporate tax reform bill to apply from 2020	Deloitte Switzerland
40	Thailand announces tax measures to manage COVID-19 outbreak	Kudun & Partners

Articles 41-50

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