Webinar: Headquarters Charges: Why the Difference Between Stewardship and SG&A Matters Post-TCJAApril 03, 2020
For tax purposes, stewardship expenses and SG&A expenses are often viewed as two sides of the same coin when it comes to headquarters charges. Post U.S. tax reform, however, it is more important than ever to accurately separate stewardship from SG&A. Doing so has impacts to FDII and GILTI. The recently proposed foreign tax credit regulations also significantly change how stewardship, specifically, is allocated and apportioned.
In this live webinar, GTM’s Brian Abbey, Managing Director, International Tax, and Kevin Croy, Managing Director, Transfer Pricing, will provide participants with insight and understanding into the differences between stewardship and SG&A expenses, and how that leads impacts Headquarters Charges post U.S. tax reform.