The OECD Inclusive Framework released on January 5, 2026, adds significant additional Pillar Two administrative guidance that provides meaningful relief for many Multinational Enterprise (MNE) Groups, particularly those located in the United States. The guidance, referred to as the Side-by-Side (SBS) Package, introduces several new safe harbors and extends existing transitional relief.

Recent court rulings in Ohio have significantly reshaped how businesses must compute and report their Commercial Activity Tax (CAT) obligations. Two Ohio Supreme Court decisions clarify how taxpayers must substantiate the proper situsing of receipts from sales through Ohio distribution centers for purposes of calculating the Commercial Activity Tax (CAT).

In the March online edition of The Tax Adviser, members of Andersen’s Tax Controversy team – Jeffrey Malo, Deanne Morton, Daniel Nettles, and Leland Quinn – examine the practical and legal implications of a return preparer’s reliance on tax advice from third parties. The Tax Practice Responsibilities column concludes that preparers and other advisors should define and document their respective roles at the outset of an engagement, rather than waiting for a controversy to arise. The article also provides practical guidance on when reliance is appropriate, how to evaluate the credibility and independence of outside advisors, and steps preparers can take to protect themselves and their clients.

Andersen Consulting strengthens its platform through a Collaboration Agreement with Opinno, a global consultancy headquartered in Spain that integrates digital transformation with corporate innovation.

Andersen Consulting enhances its cybersecurity and technology transformation offerings through a Collaboration Agreement with A3Sec, a firm specializing in data-driven threat detection, incident response, and exposure management.

Andersen Consulting expands its platform in the Middle East through a Collaboration Agreement with Reach Consulting, a digital transformation and advisory firm headquartered in the UAE.

Founders are faced with a mountain of decisions to make about their businesses on a daily basis, particularly during the time leading up to an exit event.

Andersen Consulting announces a Collaboration Agreement with Italian-based firm Aesys, strengthening its capabilities in technology and systems integration.

Unclaimed property reporting is one of the least recognized or understood compliance requirements that companies face today.