Disclosure Information: Income Tax Holiday, by Income Tax Authority [Hierarchy]
Label: Income Tax Holiday, by Income Tax Authority [Hierarchy]
Name: IncomeTaxHoliday
Parent Topic: IncomeTaxes
Documentation: Disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.
Commentary: Would the income tax authority and the income tax authority name be used together?
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Exemplars: 7 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/IncomeTaxes

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Income Tax Holiday [Table] Table us-gaap:IncomeTaxHolidayTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Income Tax Authority [Axis] Axis us-gaap:IncomeTaxAuthorityAxis
5 Income Tax Authority, All [Domain] Member us-gaap:IncomeTaxAuthorityDomain
6 Domestic Country [Member] Member us-gaap:DomesticCountryMember
7 Foreign Country [Member] Member us-gaap:ForeignCountryMember
8 State and Local Jurisdiction [Member] Member us-gaap:StateAndLocalJurisdictionMember
9 Income Tax Authority, Name [Axis] Axis us-gaap:IncomeTaxAuthorityNameAxis
10 Income Tax Authority, Name [Domain] Member us-gaap:IncomeTaxAuthorityNameDomain
11 Internal Revenue Service (IRS) [Member] Member us-gaap:InternalRevenueServiceIRSMember
12 Her Majesty's Revenue and Customs (HMRC) [Member] Member us-gaap:HerMajestysRevenueAndCustomsHMRCMember
13 Inland Revenue, Hong Kong [Member] Member us-gaap:InlandRevenueHongKongMember
14 Inland Revenue, Singapore (IRAS) [Member] Member us-gaap:InlandRevenueSingaporeIRASMember
15 California Franchise Tax Board [Member] Member us-gaap:CaliforniaFranchiseTaxBoardMember
16 Australian Taxation Office [Member] Member us-gaap:AustralianTaxationOfficeMember
17 Secretariat of the Federal Revenue Bureau of Brazil [Member] Member us-gaap:SecretariatOfTheFederalRevenueBureauOfBrazilMember
18 Canada Revenue Agency [Member] Member us-gaap:CanadaRevenueAgencyMember
19 Swiss Federal Tax Administration (FTA) [Member] Member us-gaap:SwissFederalTaxAdministrationFTAMember
20 Office of the Tax Commissioner, Bermuda [Member] Member us-gaap:OfficeOfTheTaxCommissionerBermudaMember
21 Administration of the Treasury, Belgium [Member] Member us-gaap:AdministrationOfTheTreasuryBelgiumMember
22 Ministry of the Economy, Finance and Industry, France [Member] Member us-gaap:MinistryOfTheEconomyFinanceAndIndustryFranceMember
23 Federal Ministry of Finance, Germany [Member] Member us-gaap:FederalMinistryOfFinanceGermanyMember
24 Revenue Commissioners, Ireland [Member] Member us-gaap:RevenueCommissionersIrelandMember
25 Ministry of Finance, India [Member] Member us-gaap:MinistryOfFinanceIndiaMember
26 Israel Tax Authority [Member] Member us-gaap:IsraelTaxAuthorityMember
27 Ministry of Economic Affairs and Finance, Italy [Member] Member us-gaap:MinistryOfEconomicAffairsAndFinanceItalyMember
28 National Tax Agency, Japan [Member] Member us-gaap:NationalTaxAgencyJapanMember
29 Luxembourg Inland Revenue [Member] Member us-gaap:LuxembourgInlandRevenueMember
30 Cayman Islands Tax Information Authority [Member] Member us-gaap:CaymanIslandsTaxInformationAuthorityMember
31 Mexican Tax Authority [Member] Member us-gaap:MexicanTaxAuthorityMember
32 Tax and Customs Administration, Netherlands [Member] Member us-gaap:TaxAndCustomsAdministrationNetherlandsMember
33 New Jersey Division of Taxation [Member] Member us-gaap:NewJerseyDivisionOfTaxationMember
34 New York State Division of Taxation and Finance [Member] Member us-gaap:NewYorkStateDivisionOfTaxationAndFinanceMember
35 State Administration of Taxation, China [Member] Member us-gaap:StateAdministrationOfTaxationChinaMember
36 Tax Authority, Spain [Member] Member us-gaap:TaxAuthoritySpainMember
37 Income Tax Holiday [Line Items] LineItems us-gaap:IncomeTaxHolidayLineItems
38 Income Tax Holiday [Hierarchy] Abstract added:IncomeTaxHolidayHierarchy
39 Income Tax Holiday, Description Concept (Text/String) For Period us-gaap:IncomeTaxHolidayDescription
40 Income Tax Holiday, Termination Date Concept (Text/String) For Period us-gaap:IncomeTaxHolidayTerminationDate
41 Income Tax Holiday, Aggregate Dollar Amount Concept (Monetary) For Period Credit us-gaap:IncomeTaxHolidayAggregateDollarAmount
42 Income Tax Holiday, Income Tax Benefits Per Share Concept (Share) For Period us-gaap:IncomeTaxHolidayIncomeTaxBenefitsPerShare

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:IncomeTaxHoliday 
This disclosure:

   - MUST include the Axis/Dimension: us-gaap:IncomeTaxAuthorityAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:SummaryOfIncomeTaxHolidayTextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:IncomeTaxHoliday drules-arcroles:disclosure-equivalentTextblock us-gaap:SummaryOfIncomeTaxHolidayTextBlock
disclosures:IncomeTaxHoliday drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:IncomeTaxHoliday drules-arcroles:disclosure-requiresAxis us-gaap:IncomeTaxAuthorityAxis

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure


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Last updated: 12/11/2019 11:30:10 AM