December 2020 tax law changes

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January 2021

Overview

We summarize below certain tax law developments in December 2020 that were not previously discussed in our International Tax News issued on December 21, 2020.

Information presented in this alert may be of assistance for multinational companies preparing their income tax accounting analysis for the period ended December 31, 2020. It is intended to increase readers’ awareness of global tax law changes during December 2020, but does not offer a comprehensive list of tax law changes that should be considered for financial statements.

Unless specifically indicated, the discussion and references throughout this publication pertain to US generally accepted accounting principles (US GAAP) and reporting considerations.

The takeaway

We have summarized certain global tax law developments in December 2020 that were not previously discussed in our November 2020 edition of International Tax News issued on December 21, 2020.

Contact us

Rick Levin

US Tax Accounting Market Leader, PwC US

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