Interview with Dave Yaros, Deloitte US, Principal, Indirect Tax Offering Leader
1. What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months?
Over the past 12 months, the US has experienced several changes in the tax and regulatory environment that are influencing how organizations operate, plan, and comply. The two most impactful developments I’ve observed are:
1) Passage of a major tax and spending bill, commonly referred to as the One Big Beautiful Bill Act (OBBBA), driving major changes in tax management and legislative priorities.
2) Shifts in trade and tariff policy, including ongoing changes driven by new agreements and tariff adjustments.
2. What has been the most significant impact of that change?
The most significant impact has been the combined effect of these changes, which has heightened uncertainty for businesses as trade and regulatory policies continue to evolve. This environment has made it increasingly important for organizations to break down silos and bring together cross-functional teams—drawing together tax, trade, operations, manufacturing, and R&D professionals—to design resilient and adaptable operating models. Current regulatory shifts underscore the need for integrated decision-making and faster collaboration.
3. How do you anticipate that change impacting your work and the market moving forwards?
Looking ahead, I anticipate that ongoing uncertainty will continue to shape both our work and the broader market. Operating in an environment where economic business conditions shift rapidly is becoming increasingly common. As a result, the focus will be on developing adaptable models, tools, and solutions that are resilient and responsive to continued regulatory and business environment change. At the same time, emerging technologies—such as AI, GenAI, and AI agents—are fundamentally reshaping the tax landscape, accelerating compliance processes, enhancing decision-making, and enabling organizations to respond more quickly to evolving challenges.
4. How has this changed the way you offer tax advice?
The evolving tax landscape has changed how tax advice is approached, requiring closer integration of core business issues into tax-related aspects. Rather than treating tax matters in isolation, there is a growing focus on the strategic priorities and operational challenges that sit at the center of the organization’s business. This broad-based approach supports the delivery of guidance that is relevant, practical, and resilient, especially in today’s rapidly changing environment, while aligning with both immediate needs and long-term objectives.
5. What potential other legislative/regulatory changes are on the horizon that you think will have a big impact on your region/jurisdiction?
Looking ahead, several policy and regulatory changes could have a substantial impact in the US. Continued shifts in trade policy and tariffs, together with continued trade negotiations, remain key areas to monitor, given their direct implications for global supply chains and market access for businesses operating both locally and internationally.
AI has the potential to reshape indirect tax compliance operating models, particularly in light of the high volume of transaction-level data and the traditionally repetitive and manual processes. At the same time, organizations will need to focus on the reliability and quality of AI-generated outputs, the ethical use of AI, and the management of related risks, including data privacy, and how they could impact their talent model.
Additionally, energy policy—including access to critical minerals—and the emergence of excise taxes in non-traditional industries, are gaining importance, particularly in the cryptocurrency and blockchain-related activities.
6. What are the potential outcomes that might occur if those changes are implemented?
In a wide range of scenarios we can imagine, compliance demands may increase and a greater need for robust controls and governance to stay ahead of regulatory developments. Tax departments will need to actively monitor for updates and embed changes efficiently into their existing processes. On the operational side, as a result of the changing trade policies mentioned above, a potential boost in US investment in manufacturing, R&D, and energy infrastructure modernization may also support innovation and competitiveness, while also requiring organizations to respond quickly to evolving potential risks and opportunities.
Additionally, as organizations respond to these developments, talent mobility is likely to become increasingly important. Businesses may need to redeploy and reskill teams to address new requirements and emerging opportunities. At the same time, the adoption of AI and other technologies can support streamlined workflows and data analysis, enabling more agile responses to regulatory updates.
There may also be additional considerations or potential opportunities for the water and energy industries as AI adoption becomes more widespread.
7. What sort of issues surrounding the implementation of AI have you seen, and how will AI implementation likely affect your work?
AI implementation brings both significant opportunities and challenges, particularly within the highly data-intensive area of indirect tax. One key consideration is evaluating the quality and reliability of AI-generated outputs, underscoring the importance of robust processes and controls to identify and manage potential errors. Given that indirect tax relies on large volumes of detailed transactional data, much of which is still processed manually or through semi-automated processes, maintaining appropriate controls remains critical.
8. How would you describe the tax authorities’ approach in your region/jurisdiction?
The approach of tax authorities to indirect tax in the US at the state and local levels has remained relatively stable, with no major shifts observed in recent years. In practice, interactions with the tax authorities are generally focused on ongoing audit activities and continued monitoring of trade-related enforcement measures. While the use of technology-driven tools and AI adoption has attracted attention in many areas, we have not seen widespread deployment of advanced analytics or automation by state and local tax authorities to date.
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