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Global Tax Developments Quarterly
Accounting for Income Taxes
Global Tax Developments Quarterly – Accounting for Income Taxes is issued on quarterly basis and also periodically, as warranted by specific changes, and provides a user-friendly source of global tax information that may be considered in conjunction with accounting for income taxes under U.S. GAAP. It generally includes a brief summary of major international income tax developments and provides a summary of combined tax rates applicable in several key jurisdictions and the dates of enactment of rate changes, if applicable, under U.S. GAAP. The publication also contains select sample financial statement disclosures that may be considered relevant to accounting for income taxes. It is not intended to be a comprehensive analysis of the items addressed, either from a tax technical or tax accounting perspective.
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Global Tax Developments – Accounting for Income Taxes (Q3 2014)
- A brief summary of major international income tax law changes enacted during the period 1 July to 30 September 2014 (note, as appropriate, legislation enacted outside of this range may also be addressed in this edition);
- A brief summary of major international income tax law changes enacted prior to 1 July 2014 but first effective in the period 1 July to 30 September 2014;
- A brief summary of major international income tax law changes enacted prior to 1 July 2014 and effective as from 1 October 2014;
- Certain developments in tax law that were not promulgated as of 30 September 2014 but may, in certain cases, be promulgated in the near future;
- A “Did you know” section that includes additional global income tax developments that may need to be considered;
- Select examples of financial statement disclosures that may be considered relevant, in part or in whole; and
- As of 30 September 2014 (unless specified otherwise), a summary of combined tax rates applicable in several key jurisdictions (i.e., those in which we have ICE representation in the United States), the related dates of enactment (for U.S. GAAP purposes) of certain income tax rate changes and supplemental information with respect to certain taxing jurisdictions.