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27 June 2018

EY publication highlights accounting implications of Q2 2018 tax developments

The Quarterly Tax Developments for the quarter ended June 30 is attached below. Prepared by Ernst & Young LLP's Tax Accounting group, this publication provides a quarterly overview of enacted tax legislation, as well as regulatory developments and other items through June 20, 2017. Highlights of this edition include:

— Tax legislation enacted in the second quarter
— Tax legislation effective in the second quarter
— Other developments
— Things we have our eyes on
— Income tax treaties effective in the second quarter

To the extent jurisdictions with significant economies enact income tax changes before the quarter close, we will update this publication through June 30, 2018.

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RELATED RESOURCES

— For more information about EY's Tax Accounting services, visit us at www.ey.com/US/TaxAccounting
— For more information about EY's Tax Accounting University education program for clients, visit us at www.ey.com/TAU

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Contact Information
For additional information concerning this Alert, please contact:
 
Tax Accounting and Risk Advisory Services
• Angela Evans(404) 817-5130
• Joan Schumaker(212) 773-8569
• George Wong(212) 773-6432

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ATTACHMENT

Quarterly Tax Developments

Document ID: 2018-1314

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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