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.
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.
Archive
Q3 2024
July 1–September 30, 2024
Q2 2024
April 1–June 30, 2024
Q1 2024
January 1–March 31, 2024
Q4 2023
October 1–December 31, 2023
Q3 2023
July 1–September 30, 2023
Q2 2023
April 1–June 30, 2023
Q1 2023
January 1–March 31, 2023
Q4 2022
October 1–December 31, 2022
Q3 2022
July 1–September 30, 2022
Q2 2022
April 1–June 30, 2022
Q1 2022
January 1–March 31, 2022
Q4 2021
October 1–December 31, 2021
Q3 2021
July 1–September 30, 2021
Q2 2021
April 1–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
