2021: Top 50 most-read ITR Expert Analysis articles

January 06, 2022

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

1	Greece introduces 50% tax break for relocating professionals	EY Greece
2	Switzerland settles mutual agreements for remote working	Tax Partner
3	How COVID-19 has impacted global M&A activity	Deloitte Global
4	How will the G20/OECD’s pillar one and pillar two project affect disputes?	Deloitte Global
5	A closer look at Portugal’s non-habitual residents tax regime	Vieira de Almeida
6	Indian Finance Bill 2021 appears to expand scope of the equalisation levy	Dhruva Advisors
7	Changes ahead for property tax in Australia	DLA Piper Australia
8	US: Coca-Cola TP case – takeaways for taxpayers	KPMG US
9	China: FDI restrictions continue to be relaxed	KPMG China
10	France: Special expatriate tax regime – a breath of fiscal oxygen under control	Sumerson

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