Cross-Border Sales: Where’s the Market Jurisdiction?

    View Authors April 2019

    The Organisation for Economic Cooperation and Development’s (OECD’s) Inclusive Framework recently published a public consultation document that included a US-backed “marketing intangibles proposal” that is gaining attention. In this Bloomberg Tax article, Jeff VanderWolk, Tax Strategy & Benefits partner, notes the challenges of the proposal, including the difficulty of determining relevant “market jurisdictions” for allocation purposes. Jeff contends that the proposal needs further development before its merits can be evaluated.