Global Tax Developments Quarterly – Accounting for Income Taxes

Perspectives

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.

Recent newsletters appear below; for older issues, please email a request to ustaxnews@deloitte.com.

Global Tax Developments – Accounting for Income Taxes (Q1 2016)

This issue of Global Tax Developments Quarterly includes:

  • Enacted tax law changes: enacted during 1 January to 31 March 2016\
  • Enacted tax law changes: enacted before 1 January and effective during 1 January to 31 March 2016
  • Enacted tax law changes: enacted before 1 January and effective as from 1 April 2016

On the horizon...

  • Did you know?
  • Example disclosures
  • Quick reference guide — Applicable income tax rates
  • Additional resources
Global Tax Developments - Q1 2016

Archive

Q4 2015
October 1 – Demeber 31, 2015

Q3 2015
July 1 – September 30, 2015

Q2 2015
April 1 – June 31, 2015

Q1 2015
January 1 – March 31, 2015

Q4 2014
October 1 – December 31, 2014

Q3 2014
July 1 – September 30, 2014

Q2 2014
April 1 – June 30, 2014

Q1 2014
January 1 – March 31, 2014

Q3 2013
July 1 – September 30, 2013

Q2 2013
April 1 – June 30, 2013

Q1 2013
January 1 – March 15, 2013

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