This week, SALT Partners Michele Borens, Jeff Friedman, and Tim Gustafson are pleased to present at COST’s 2026 SALT In A Digital World Workshop, where leading practitioners will unpack the key SALT issues that affect everyone using technology in their operations.
Our partners will explore how these developments are playing out across the SALT landscape. Panels include:
- Litigating the Digital Frontier: State Tax Cases Driving Change – exploring significant state tax litigation and regulatory actions impacting digital platforms, online marketplaces, social media advertising, and emerging technologies as well as cases challenging nexus standards, sourcing rules for digital services, and the constitutionality of taxes on data and digital advertising.
- Transfer Pricing in the Digital Age: State Tax Challenges – exploring the unique transfer pricing issues arising in the digital economy, from valuing intangible assets such as algorithms and user data to allocating revenue from targeted advertising and cloud services.
- Single Sales Factor: Simplicity or Distortion? The Fair Apportionment Debate – examining the evolution of single sales factor, its impact on multistate businesses, and the controversies surrounding distortion, internal and external consistency, and alternative apportionment petitions.
We look forward to connecting with fellow practitioners and sharing practical insights from the front lines.