20 December 2023

EY publication highlights accounting implications of Q4 2023 income tax developments

The Quarterly tax developments for the quarter ended December 31 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 December 1, 2023, except as noted. Highlights of this edition include:

 — Tax legislation enacted this quarter

 — Other developments to consider for the quarter and year-end provisions

 — Things we have our eyes on

 — An update on the enactment status of Pillar Two legislation in various countries

 — A Techline on recent FASB guidance requiring additional income tax disclosures

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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 (angela.evans@ey.com)
   • George Wong (george.wong@ey.com)

Published by NTD’s Tax Technical Knowledge Services group; Maureen Sanelli, legal editor

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ATTACHMENT

Quarterly Tax Accounting Developments for Q4 2023

Document ID: 2023-2104