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What’s important to the tax leader in 2026

Executive insights

Five factors shaping the future of tax

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Today’s tax mission: Navigate, align, and elevate

With the One Big Beautiful Bill Act (OBBBA) now law—and global markets, regulations, and private capital in constant flux—your tax strategy is under pressure to do more. Now’s the time to sharpen your operational readiness and align tax with business strategy to navigate shifting trade, policy, and capital dynamics. By honing your talent and technology strategy with AI integration and advanced data governance, you can elevate tax’s influence across the C-suite and stay a step ahead.

In the spotlight

Rethink your tax function for the AI era

As AI shifts how work gets done, tax leaders will need to make critical choices that will redefine their function. From reconfiguring talent models to choosing between building or accessing AI capabilities, see how strategic moves today can drive long-term value.

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Every organization now faces a strategic decision: how to design around the AI capability and skillsets that will anchor tomorrow’s tax function.

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Where to focus in 2026

Tax policy

Turn policy shifts into a planning advantage

First came OBBBA, now comes implementation. Data-driven scenario modeling can help you assess how tax reform, such as restored bonus depreciation and R&D expensing—as well as changes to foreign-derived deduction eligible income and net CFC tested income interact with each other and ultimately impact your business. At the same time, scrutiny is rising. There’s an increase in global tax controversy as tax authorities expand their use of automation, AI, and advanced analytics. In fact, 71% of businesses in PwC’s Global Tax Controversy and Dispute Resolution Survey report a surge in inquiries.

It’s not just about reacting but getting proactive. Step into policy conversations—domestic and global. Evaluate your trade exposure across imports and exports. And connect procurement, supply chain, and tax using specialized tools—including US customs data—to find hidden risks and “no-regret” moves.

Top insights

Tariffs

Tariffs are today’s catalyst for building resilience

Learn how scenario planning and cross-functional data integration help business leaders build resilience amid policy and supply chain disruption.

Tax and trade

Policy on Demand

Watch Policy on Demand for real-time insights, briefings, and analysis on legislation and regulation issues ranging from global trade to local tax.

Legislative policy and tax reform

Translating the tax bill for business: How should executives prepare?

Learn how the tax function can turn new legislation into a driver of business strategy.

Tax policy

PwC’s 2025 Global Tax Controversy and Dispute Resolution Survey

Explore what increasing frequency and intensity of tax inquiries and disputes means for taxpayers.

[46%] of tax executives rank addressing cross-border tax issues a top-3 barrier to their strategy

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Operations and supply chain

Modernization is a mandate

You’re being challenged to rethink operating models and supply chain strategies to remain competitive, compliant, and resilient. Businesses are adapting to OBBBA and managing costs, making sourcing decisions, and addressing risk. Meanwhile, rising tariff volatility and shifting trade policies are reshaping supply chains and making transfer pricing a strategic lever.

An agile tax operating model drives business value and prepares you for tomorrow’s challenges. Readiness, however, demands more than just tech. It’s about the quality of your data, the strength of your systems, and the scalability of your talent—especially as reporting requirements grow more complex.

Your charge? Respond quickly to changing source models and evolving customs rules to align transfer pricing strategies across tax and trade. Collaborate with the CIO to align tax with broader transformation efforts.

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ERP

Hardwiring trust and reducing risk through ERP transformation

See how PwC helped a global tax technology leader transform its ERP systems to boost speed, trust, and value while reducing risk.

Operations

Realign tax operations with business goals—a strategic boost

Understand why the right tax operating model can help you create value beyond compliance.

Tariffs

Tariffs are today’s catalyst for building resilience to future uncertainty and disruption

Tariffs reveal deeper vulnerabilities. Learn how leaders can build resilience, connect data, and adapt strategies for the future.

Transfer pricing

How a modernized approach to intercompany transactions can help businesses today

Explore how modernizing intercompany transactions can help you succeed through catalyst events.

[30%] of tax executives cite challenges in applying AI effectively as a top-3 barrier to executing strategy

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Capital markets

Private capital faces new headwinds and horizons

Today’s private capital firms face a slower fundraising environment, intensified by rising demands for liquidity and persistent uncertainty across global markets. To stay competitive, you’ll need to rethink how your private capital firm operates, sources capital, and structures investments.

If you’re holding assets longer, you may be leaning into secondaries, continuation funds, net asset value-based lending, and preferred equity. Collaborations with insurance companies and retail capital can offer more permanent sources of capital. At the same time, succession planning and continued asset class expansion are accelerating general partner stake sales. And, as the big are getting bigger, strategic acquisitions and partnerships are becoming the norm.

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Capital markets

The rewiring of credit in capital markets

As regulations narrow banks’ lending roles, private credit is emerging as the space for customized debt solutions.

Asset and wealth management

Private credit: Key tax considerations for insurers and asset managers

Private credit is rising on insurers’ agendas. Make sure tax strategy keeps pace with financial and regulatory moves.

Investments

GP Stakes: When the selling feels personal and so do the taxes

Understand the complexities of selling a GP stake.

Private equity

Private equity is entering the owner’s box: Tax considerations from both ends of the field

Understand the tax and structuring issues facing minority owners of a sports franchise.

“It’s important to understand what you’re actually buying when you acquire a GP stake—from the steady income streams and tax implications to how the capital is used and where the real upside lies.”

Technology integration

Use technology and data to elevate how your team works

Complex rules, shifting policies, and rising business expectations don’t have to overwhelm your tax function. When your team pairs tax expertise with intelligent automation and trusted data, you don’t just keep up—you lead. AI can help your team automate routine work, generate documentation, assess findings, and model scenarios in real time, making it easier for you to uncover insights. 

AI agents go further. They continuously scan global policy changes, assess tariff impacts, uncover credits and incentives, and embed tax into enterprise-wide strategy. Pairing your professionals with AI, backed by strong data governance, equips you to stay agile to ultimately deliver better business outcomes.

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Technology

Three trends, one solution: Tax leaders who embrace tech

Explore how you can use data, scalable automation, and the fusion of tech and talent to navigate rising complexity.

Tariffs

Don't let tariffs derail your tech strategy

If you're managing tech spend, it's time to get ahead of the tariff ripple effects.

Artificial intelligence

What AI means for your workforce strategy

Prepare your workforce for collaboration with AI agents. Here are 5 takeaways from the 2025 AI Jobs Barometer.

Artificial intelligence

PwC’s agent OS

Orchestrate, integrate, and govern AI agents across applications and platforms.

[34%] of tax leaders say lack of a cohesive data strategy is a top-3 barrier to tax strategy

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Strategy and growth

Turn disruption into value

As change accelerates, the C-suite wants timely insights to guide investment decisions, explore new markets, and identify cash sources. By embedding tax into strategic planning and collaborating across the business—with tech-powered talent at your core—you can help unlock capital, manage risk, and boost resilience.

Use scenario modeling to get ahead of quick shifts in domestic and global policies. Align energy credits and incentives with business goals to offset rising costs and improve post-tax cash flow. Automation and AI can help increase accuracy and speed, and centralized data can support faster, more informed decisions. On the regulatory front, stay ahead of change by assessing the impact of fast-moving proposals and tariff shifts, building audit-ready documentation and embedding tax into supply chain, M&A, private capital, and trade decisions.

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Technology and tools

PwC’s agent OS

PwC’s agent OS empowers leaders to align AI agents with strategy, integrating them enterprise-wide to drive transformation and growth.

Sustainability

How your company could increase the ROI of its sustainability strategy

Use technology to take advantage of billions of dollars in ESG tax incentives and credits.

Tax policy

Effective execution of strategy requires a tax lens

Drive home the importance of considering tax in every aspect of business strategy.

Sustainability

Navigating the energy credit landscape after H.R. 1

Tighter credit windows and foreign ownership limits are changing energy incentives. Find out what you can do now.

[74%] of tax leaders feel mostly or very confident managing the strategic part of their role

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