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 (Q3 2021)

This issue of Global Tax Developments Quarterly includes:

  • A brief summary of major international income tax law changes enacted during the period July 1, 2021 to September 30, 2021;
  • A brief summary of major international income tax law changes enacted prior to July 1, 2021, but first effective in the period July 1, 2021 to September 30, 2021;
  • A brief summary of major international income tax law changes effective beginning October 1, 2021;
  • Certain developments in tax law in the “On the Horizon” section that were not promulgated as of September 30, 2021, 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 September 30, 2021 (unless specified otherwise), a summary of combined tax rates applicable in several key jurisdictions, 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.
Global Tax Developments—Q3 2021

Archive

Q2 2021
April 1, 2021 – June 30, 2021

Q1 2021
January 1 – March 31, 2021

Q4 2020
October 1– December 31, 2020

Q3 2020
July 1–September 30, 2020

Q2 2020
April 1–June 30, 2020

Q1 2020
January 1–March 31, 2020

Q4 2019
October 1–December 31, 2019

Q3 2019
July 1–September 30, 2019

Q2 2019
April 1–June 30, 2019

Q1 2019
January 1–March 31, 2019

Q4 2018
October 1–December 31, 2018

Q3 2018
July 1–September 30, 2018

Q2 2018
April 1–June 30, 2018

Q1 2018
January 1–March 31, 2018

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