OECD – Digital Taxes

Matthew Wall OECD, Transfer Price

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

Matthew Wall OECD

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

Matthew Wall OECD

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

Matthew Wall OECD

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

Matthew Wall OECD

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

Matthew Wall OECD

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.