A daily morning look at the financial stories you need to know to start the day.

STOCKS/ECONOMY

-Stock futures are mixed after Tuesday's mostly flat close.

-Mastercard says U.S. shoppers spent a record $800 billion this Christmas season.

TAX REFORM RESULTS

-Shell Oil says the new tax reform law will have a "favorable impact" on its operations. It will provide details in its next earnings statement, but the boost could be worth up to $2.5 billion. Daimler says the tax reform law will boost its annual earnings by 1.7 billion euros. BMW says it will get a 1.55 billion euro boost. Chubb insurance is expecting a $250 million immediate boost from the tax law.