FacultyFaculty/Author Profile

Michael McDonald

U.S. Department of the Treasury
Finacial Economist, Business & International Taxation Division
Office of Tax Policy
Washington, DC, USA


Michael McDonald has been a financial economist in the Business and International Tax Division of Treasury's Office of Tax Analysis since 2001. 

Michael is a delegate representing the United States at Working Party 6 (Taxation of Multinational Enterprises) of the OECD's Committee on Fiscal Affairs, as well as a U.S. delegate on a number of WP6 and WP1 (OECD Model Tax Treaty) subsidiary groups. He is a member of U.N. subcommittee that is drafting the United Nations Practical Manual on Transfer Pricing for Developing Countries, and a member of the Tax and Development Task Force.  He has participated in a number of bilateral income tax treaty negotiations. 

As a specialist in transfer pricing, he has worked on a number of significant transfer-pricing projects, including the final, temporary and proposed cost sharing regulations (2005, 2009, 2011), the services regulations (2003, 2006, 2009), and the 2007 Report to Congress on Earnings Stripping, Transfer Pricing and U.S. Income tax Treaties. He has written a number of papers and articles on transfer pricing and corporate taxation.   

Prior to joining the Treasury Department, Michael was a transfer pricing economist in the National Tax Department at Ernst & Young (1996-2001). Prior to working at E&Y, Michael was on the Revenue Estimating Division at Treasury's Office of Tax Analysis (1988-1996).

Michael received a Ph.D. in economics from Boston College in 1988.     

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