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 provides a user-friendly source of global tax information that may be considered in conjunction with accounting for income taxes under US 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 US 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 (Q2 2017)

This issue of Global Tax Developments Quarterly includes:

  • A brief summary of major international income tax law changes enacted during the period April 1, 2017 to June 30, 2017,
  • A brief summary of major international income tax law changes enacted prior to April 1, 2017 and effective in the period April 1, 2017 to June 30, 2017,
  • Certain developments in tax law in the “On the Horizon” section that were not promulgated as of June 30, 2017 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, and
  • As of June 30, 2017 (unless specified otherwise), a summary of combined tax rates applicable in several key jurisdictions, the related dates of enactment (for US GAAP purposes) of certain income tax rate changes and supplemental information with respect to certain taxing jurisdictions.
Global Tax Developments—Q2 2017

Archive

Q1 2017
January 1 –  March 31, 2017

Q4 2016
October 1 – December 31, 2016

Q3 2016
July 1 – September 30, 2016

Q2 2016
April 1 – June 30, 2015

Q1 2016
January 1 – March 31, 2016

Q4 2015
October 1 – Demeber 31, 2015

Q3 2015
July 1 – September 30, 2015

Q2 2015
April 1 – June 30, 2015

Q1 2015
January 1 – March 31, 2015

Q4 2014
October 1 – Decemeber 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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