OECD Archives - MDW Consulting Inc.

OECD Guidelines

New OECD Guidelines set a basic return for marketing and distribution activities.

Policy Update

MDW summarizes the key changes proposed by the UK in its transfer pricing law and administrative guidance.

Policy Update

MDW summarizes the key changes proposed by Canada in its transfer pricing law and administrative guidance.

OECD – Digital Taxes

MDW’s bulletin summarizes the OECD’s Blueprint on digital taxes for 2021 or 2022 once a consensus is reached among participating nations.

OECD – Financial Transactions

The OECD issued a new chapter for pricing financial transactions – e.g., loans, cash pooling, hedging, guarantees, captive insurance, and rates of return.

OECD – Cost Plus Models

MDW bulletin explains the new concerns and additional steps needed for multinational companies that use cost plus models in their corporate tax structure.

OECD – Financial Transactions

The OECD released a discussion draft on financial transactions – e.g., loans, cash pooling, hedging, guarantees, captive insurance. Public comments are due by 7 Sept 2018

OECD – Profit Splits

The OECD released new guidance on profit split methods including 16 examples to show how the guidance can be followed for using a method that historically was not used very often.

OECD – Intangibles

The OECD released new guidance on hard-to-value intangibles governing when – years later – tax authorities can use actual results to test the assumptions used by taxpayers in the valuation of intangibles.

OECD – Profit Splits

OECD – BEPS

OECD – Profit Splits