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January 11, 2024
2024-0183

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
 

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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