On January 5, 2026, the OECD published the Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package (side-by-side package), following months of negotiations. The side-by-side package extends and introduces new...more
1/13/2026
/ BEPS ,
Corporate Taxes ,
Cross-Border Transactions ,
Income Taxes ,
International Tax Issues ,
New Guidance ,
New Regulations ,
OECD ,
Pillar 2 ,
Regulatory Requirements ,
Reporting Requirements ,
Safe Harbors ,
Tax Planning ,
Taxation
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results. Our entire...more
12/1/2025
/ Apportionment ,
Corporate Taxes ,
Digital Services Tax ,
False Claims Act (FCA) ,
Franchise Taxes ,
Income Taxes ,
IRS ,
Manufacturers ,
OR Supreme Court ,
PA Supreme Court ,
Property Tax ,
SALT ,
State and Local Government ,
State Taxes ,
Statute of Limitations ,
Tax Appeals ,
Tax Exemptions ,
Taxation