Michael McDonald

  • Lecturer
Michael McDonald is an executive director in the national tax department at Ernst & Young. Before joining Ernst & Young, McDonald was a financial economist in the Business and International Tax Division of the U.S. Department of Treasury’s Office of Tax Analysis.  
 
In that role, McDonald was a delegate representing the United States at the Organization for Economic Cooperation and Development, including as chair at Working Party 6 (Taxation and Multinational Enterprises) of the OECD’s Committee on Fiscal Affairs, and to the OECD’s Tax and Development Task Force.  
 
He was a member of the United Nations subcommittee that drafted the United Nations Practical Manual on Transfer Pricing for Developing Countries. He participated in a number of bilateral income tax treaty negotiations.   
 
As a specialist in transfer pricing, McDonald 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 also written a number of papers and articles on transfer pricing and corporate taxation.    
 
In 2017, McDonald received Bloomberg Tax Transfer Pricing Report’s Lifetime Achievement award.
 
Prior to joining the Treasury Department, he was a transfer pricing economist in the National Tax Department at Ernst & Young (1996-2001). 
 
Prior to working at E&Y, McDonald was on the Revenue Estimating Division at Treasury’s Office of Tax Analysis (1988-1996). 
 
He teaches Transfer Pricing at the Law School. 
 

Education

  • Ph.D.
    Boston College
    1988
  • B.S.
    St. Bonaventure University

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