Tax Readiness

How to comply with the new final stewardship regulations

24 May 2021

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The December 2020 final foreign tax credit regulations introduced a stock-based asset apportionment methodology for all taxpayers. But given the timing of these final regulations, many taxpayers were forced to estimate their stewardship for provision purposes using the asset apportionment methodology used for interest expense. Since many taxpayers are past provision season, now is the time to consider how, under the new regulations, you can lower stewardship expenses, which may in turn improve your ETR, your foreign tax credit position and your foreign-derived intangible income (FDII) outcome.On this podcast, our international tax and transfer pricing specialists discuss:An overview of stewardship expenseThe December 2020 final foreign tax credit regulations and their approach to the treatment of stewardshipEntities to which stewardship applies The default/residual method and the direct allocation methodMeasuring US stock basis and characterizing the stockThe seven-step approach to calculating stewardship expenseThe replay of the Tax Readiness: International tax planning post-election webcast is available here.Speakers: Elizabeth Nelson, International Tax Services PartnerAndrea Greene, International Tax Services PartnerMike Urse, International Tax Services PartnerPeter Lee, Transfer Pricing Partner

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13:00H | 21 DIC 2025 | Fin de Semana

01 Jan 1970

Fin de Semana

10:00H | 21 DIC 2025 | Fin de Semana

01 Jan 1970

Fin de Semana

12:00H | 20 DIC 2025 | Fin de Semana

01 Jan 1970

Fin de Semana

2ª PARTE | 06 ENE 2026 | EL PARTIDAZO DE COPE

01 Jan 1970

El Partidazo de COPE

3ª PARTE | 22 ENE 2026 | EL PARTIDAZO DE COPE

01 Jan 1970

El Partidazo de COPE

3ª PARTE | 04 MAR 2026 | EL PARTIDAZO DE COPE

01 Jan 1970

El Partidazo de COPE

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Tax Readiness

How to comply with the new final stewardship regulations

This episode hasn't been transcribed yet

Other recent transcribed episodes

13:00H | 21 DIC 2025 | Fin de Semana

10:00H | 21 DIC 2025 | Fin de Semana

12:00H | 20 DIC 2025 | Fin de Semana

2ª PARTE | 06 ENE 2026 | EL PARTIDAZO DE COPE

3ª PARTE | 22 ENE 2026 | EL PARTIDAZO DE COPE

3ª PARTE | 04 MAR 2026 | EL PARTIDAZO DE COPE

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