Tax Reform Thursdays: Expense Allocation and Apportionment Magnified
Tax Reform Thursdays: Expense Allocation and Apportionment Magnified
WEBCAST

Tax Reform Thursdays: Expense Allocation and Apportionment Magnified

Both the final and proposed foreign tax credit (FTC) regulations released late last year include important provisions relating to expense allocation and apportionment. Moreover, the importance of the regulations—beyond the FTC limitation—has been magnified for multinational enterprises in the post Tax Cuts and Jobs Act (TCJA) world in light of their interaction with other aspects of the 2017 tax law.

KPMG LLP (KPMG) is pleased to invite you to a 90-minute webcast that examines expense allocation and apportionment post-TCJA. Senior-level KPMG International Tax professionals from KPMG’s Washington National Tax practice provide an overview of the provisions related to the allocation and apportionment of expenses and examine their potential impact on the credibility of foreign taxes (including taxes related to global intangible low-taxed income (GILTI) and the calculation of foreign-derived intangible income (FDII). The webcast covers:

  • Overview
  • Research and experimentation (R&E)
  • Interest
  • Stewardship, selling, general, and administrative (SG&A), and controlled services transactions
  • Litigation awards and settlement payments
  • Net operating losses.

Speakers:

Seth Green

Seth Green

Principal, Co-lead International Tax, Washington National Tax, KPMG US

Danielle E. Rolfes

Danielle E. Rolfes

Partner, Co-lead International Tax, Washington National Tax, KPMG US

Christopher A. Riccardi

Christopher A. Riccardi

Senior Manager, International Tax, Washington National Tax, KPMG US

Kevin J. Brogan

Kevin J. Brogan

Principal, International Tax, Washington National Tax, KPMG US

Gary Scanlon

Gary Scanlon

Principal, International Tax, Washington National Tax, KPMG US