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11 January 2024

Updated EY publication includes income tax law changes enacted at the close of Q4 2023

An updated Quarterly Tax Developments for the quarter ended December 31 is attached below. This updated publication provides a quarterly overview of enacted tax legislation, as well as regulatory and other developments during the quarter. Certain enacted tax changes identified from 1 December 2023 through 31 December 2023, are designated throughout this publication by an asterisk after the country name. The publication also updates the enactment status of Pillar Two legislation in various countries as of 31 December 2023.

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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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ATTACHMENT

Updated Quarterly Tax Accounting Developments for Q4 2023

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Contact Information

For additional information concerning this Alert, please contact:

Tax Accounting and Risk Advisory Services

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

Document ID: 2024-0183

 

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