2026

The Streaming Innovation Alliance called on U.S. lawmakers to pass legislation would support an investigation in Canada’s Online Streaming Act. The lobbying group believes that the taxes imposed under OSA are discriminatory and constitute and urgent and growing threat to American streaming companies.

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In the third installment of a four-part series, Gribinski introduces his proposed autonomous AI nexus model.

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A partial draft of the U.N. tax convention provides that some countries may need to interpret, apply, and renegotiate existing tax treaties and related agreements to fulfill their obligations under the U.N. convention. Several countries including Germany, Norway, and Sweden voiced objections to the renegotiation of existing agreements, arguing they are inconsistent with principles of the fair allocation of taxing rights. The draft also includes articles 15, 17, and 19, which deal with the convention’s interaction with other international agreements and procedural matters.

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Lobbying group BusinessEurope asked California Gov. Gain Newsom (D) to prevent a draft bill introducing worldwide combined reporting for multinational businesses to reemerge during budget negotiations. Believing this bill would risk risks double taxation, disproportionate compliance burdens, and cross-border tax disputes, BusinessEurope urges Newsom to strike the bill.

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Swiss officials warned that the OECD’s revised global minimum tax framework may reduce Switzerland’s competitiveness for attracting US multinationals because companies could relocate to jurisdictions that have not implemented comparable minimum tax rules.

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A U.S. court administratively closed a lawsuit filed by a Texas-based Sabre GLGL claiming that British Airways refused to compensate it for the U.K.’s digital services tax. The DST requires payment of 2% on “the revenues of search engines, social media services, and online marketplaces which derive value from U.K. users.” Whether British airways was required to reimburse Sabre  depends on whether DST applies to Sabre’s services under U.K. law, which the judge believed is best determined in a U.K. forum. A  resolution of these issues has significant implications for how a digital services tax is treated under U.K. law and may provide guidance to how similar tax provisions will be treated.

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G7 anticipates an OECD report by the end of 2026 on counties’ progress on identifying common challenges linked to taxing the digital economy. Separately, G7 ministers issued a declaration reinforcing actions to promote domestic resource mobilization and public financial management in partner countries.

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Herzfeld describes the recent phenomenon of companies are looking to bring their operations back to the U.S., as well as various challenges companies may face in their attempt to domesticate in the U.S.

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In the second installment of a four-part series, Gribinski explains the shortcomings of reforms targeting the digital economy when applied to autonomous artificial intelligence.

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A year into the Trump administration’s global tariff campaign, many companies are still struggling to coordinate their trade functions with their tax and transfer pricing teams, risking messy audits in the years to come.