Tax Coda Weekly Digest — February 8, 2026
Housekeeping: We've introduced a new category, Disclosures, to monitor tax disclosures in 10-K filings. A recent reporting requirement now compels companies to specify where they actually pay cash taxes, rather than relying on tax jargon such as DTA, DTL, and income tax provisions. These disclosures reveal geographic inconsistencies, structural decisions, and risks that previously remained hidden in footnotes.