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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 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 (Q4 2024)

This issue of Global Tax Developments Quarterly includes:

A summary of major international income tax law changes enacted during the period October 1, 2024 to December 15, 2024.
A summary of major international income tax law changes enacted prior to October 1, 2024, but are first effective in the period October 1, 2024, to December 15, 2024.
A summary of major international income tax law changes enacted before enacted October 1, 2024, but effective after December 15, 2024.
Certain developments in tax law in the “On the Horizon” section that were not promulgated as of December 15, 2024, 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 October 1, 2024 (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—Q4 2024

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Global Tax Developments Quarterly

Accounting for Income Taxes

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

Global Tax Developments—Accounting for Income Taxes (Q4 2024)

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Global Tax Developments Quarterly

Accounting for Income Taxes

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

Global Tax Developments—Accounting for Income Taxes (Q4 2024)

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