The Tax Brief

State and local tax in 2026 - Apportionment, nexus, and the new digital reality

Is a website “cookie” the same as an actual one for purposes of being a physical presence for tax purposes? In this episode of DLA Piper’s Tax Brief podcast, we welcome David Pope from our state and local tax group. We’ll unpack the cutting edge of state and local tax litigation to how states are rethinking apportionment and pushing the boundaries of § 86-272 in a digital economy. You’ll hear what’s really at stake as states wrestle with “look-through” approaches for software and services, test theories that cookies or chat functions create taxable presence, and much more! See omnystudio.com/listener [https://omnystudio.com/listener] for privacy information.

The market for green: Transferable IRA credits today and tomorrow

In this episode, we focus on the rapidly developing market for transferable IRA (Inflation Reduction Act) credits, which are designed to incentivize green energy investments. Drew Young and Marc Casale will discuss how these credits work, the current state of the market, and what the future may hold as regulations and market practices evolve. They will explain how companies can take advantage of these credits, the challenges these credits present, and the broader implications of these credits on sustainability and tax planning. See omnystudio.com/listener [https://omnystudio.com/listener] for privacy information.

Global trade disrupted: Tariffs and their tax implications

In this debut episode of The Tax Brief, DLA Piper’s Steve Dixon, Elyssa Kutner, and Maruti Narayan unpack how shifting U.S. tariffs are disrupting global trade - and how integrated customs and transfer pricing strategies can help companies stay ahead. Maruti discusses how businesses can adapt supply chains and tax planning to address these disruptions. Elyssa provides an overview of tariffs and customs and how changes to these rules impact a company’s financial performance and stability of its supply chain. See omnystudio.com/listener [https://omnystudio.com/listener] for privacy information.

Reconciliation process and the new federal budget Bill

In this episode, we examine the proposed international tax reform in the context of the 2025 budget reconciliation. Steve Dixon and Evan Migdail provide an overview of what happened in the legislative process this year and key proposals that were under consideration, especially those that would have affected multinational corporations. The discussion covers issues about scoring and the legislative process. See omnystudio.com/listener [https://omnystudio.com/listener] for privacy information.