<p>In this episode, EY panelists share insights on recent developments in the side-by-side system and permanent safe harbor, including their impacts on US and non-US multinationals. </p>

EY talks tax: EY Center for Tax Policy monthly update (January 23, 2026)

EY Talks Tax is a podcast series that examines significant recent and upcoming tax developments and their implications for businesses. In the series, EY subject-matter professionals share insights on a wide range of topics, from federal to international and state and local tax issues. Views expressed in this podcast are those of the speakers and do not necessarily represent the views of Ernst & Young LLP. The series is provided solely for the purpose of enhancing knowledge on tax matters. It does not provide accounting, tax or other professional advice because it does not take into account any specific taxpayer's facts and circumstances. Episodes in this series originally aired as EY Tax webcasts. To access the accompanying slides, please contact: thought.center.webcast@ey.com.