Morgan McCormack Clingan, CPA

As tech companies enter or scale in the U.S. in 2026, sales and use tax risk often grows faster than expected — driven by a challenging, state-by-state system and ongoing rule changes. I recently co-authored this article with Angela Acosta for BDO, focusing on key U.S. indirect tax priorities for technology and digital businesses entering or growing in the U.S. market. Key priorities highlighted in the article include: 🔹 Reassessing nexus profiles as sales volumes and customer locations expand 🔹 Confirming taxability of SaaS, digital products, and bundled offerings in light of developments in Louisiana, Maryland, Washington and other states 🔹 Monitoring state-by-state changes impacting technology companies - for example, significant tax rate changes in Chicago 🔹 Strengthening compliance and automation strategies to reduce exposure For inbound companies, these issues often surface after U.S. revenue growth — when historical exposure, penalties, and interest are already in play. A proactive review at the start of the year can materially reduce risk and support long-term scalability. #InboundCompanies #TechTax #SALT #SalesTax #IndirectTax #SaaS #DigitalTax #USExpansion #BDOInsights

25

1 Comment

For companies engaged in e-commerce or digital sales, tax automation is no longer a luxury—it's a necessity. Leveraging technology enables businesses to manage nexus obligations, keep up with ever-changing tax rates, and significantly reduce the risk of human error. But automation, if done hastily or without the right guidance, can introduce risks of its own. A wrong assumption, when automated, can quickly multiply into costly errors during audits or due diligence. In this article I co-authored with Angela Acosta, Nick Skarlatos, and Eric Ng we outline five key steps companies should take when considering automation of their indirect tax function. If your organization is exploring indirect tax automation, I encourage you to read the article and reach out with any questions. The right approach can streamline compliance and enhance efficiency—without compromising accuracy. 👉 Read the article #IndirectTax #TaxAutomation #SalesTax #Ecommerce #DigitalTransformation #TaxCompliance #BDO

36

KPMG US and Skadden, Arps, Slate, Meagher & Flom LLP and Affiliates are hosting an in-person Asset Management Tax Controversy and Dispute Resolution Roundtable on November 13 in Chicago The session addresses current tax enforcement issues impacting asset management, including the change in administration's impact on enforcement priorities, potential tax changes during reconciliation, IRS investment in AI and technology, credit fund audit developments, Self-Employment Contributions Act litigation updates, and the impact of Loper Bright and regulatory executive orders on disputes. Tax enforcement is shifting in real time. Understanding where IRS resources are deployed and how regulatory changes affect dispute-resolution matters to inform portfolio strategy and fund structuring decisions. Register: https://lnkd.in/g8d4V2XF #TaxPolicy #AssetManagement #RegulatoryChange #KPMGAssetManagement

22

1 Comment

🔍 Facing an audit? ⚠ Avoid common pitfalls that can cause delays and increase costs. From technical accounting issues to poor communication, we've got you covered with solutions to stay ahead. Learn how to: 🔵 Manage data effectively 🔵 Address time constraints 🔵 Strengthen internal controls 🔵 Align accounting policies with standards Read more in Forvis Mazars in the UK's latest article ➡ https://lnkd.in/ecDSRzn4 #Audit #ReportingRequirements #ForvisMazars

14

🔍 Facing an audit? ⚠ Avoid common pitfalls that can cause delays and increase costs. From technical accounting issues to poor communication, we've got you covered with solutions to stay ahead. Learn how to: 🔵 Manage data effectively 🔵 Address time constraints 🔵 Strengthen internal controls 🔵 Align accounting policies with standards Read more in Forvis Mazars in the UK's latest article ➡ https://lnkd.in/e37JGUxK #Audit #ReportingRequirements

14

Over the last few years, CPA firms have shifted from just doing compliance to really stepping into the advisor role clients need. The AICPA recognized the need for a new road map to help public accounting firms transform their business model, and I am honored to have been part of the tool development process. Recently, the AICPA also developed a series titled 𝘉𝘶𝘪𝘭𝘥𝘪𝘯𝘨 𝘢 𝘉𝘦𝘵𝘵𝘦𝘳 𝘍𝘪𝘳𝘮, built around five transformation pillars: strategy, governance, service offerings, technology, and culture & talent. As someone deeply involved in guiding firms through change, I find this initiative from the AICPA’s Private Companies Practice Section especially relevant and practical. It’s not just theory—it’s a true roadmap. I highly recommend giving this article a read and following the series as it unfolds. 🔗 https://cstu.io/7cd84c #FirmLeadership #BusinessModel #CPA #FirmTransformation #ModernPracticeManagement

11