06 January 2016 Updated EY publication includes tax law changes enacted at the close of Q4 2015 Note: This publication was updated January 14, 2016, to correct an error in Italy's corporate tax rate for fiscal year 2016. Contrary to prior reporting, Italy's corporate income tax rate will remain 27.5% for fiscal year 2016. An updated Quarterly Tax Developments for the quarter ended December 31 is attached below. This updated publication provides a quarterly overview of enacted and effective tax legislation, as well as regulatory and other developments during the quarter. Enacted tax law changes and other significant developments that occurred from December 11, 2015 through December 31, 2015, after our original publishing this quarter, are designated throughout this publication by a dagger (†) after the country name. — For more information about EY's Tax Accounting services, visit us at www.ey.com/US/TaxAccounting
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