v3.3.1.900

INCOME TAXES (TABLES) | 12 Months Ended
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Dec. 31, 2015
INCOME TAXES |
Components of income from continuing operations before income tax |
|  | Year Ended December 31, |
(US$ in millions) |  | 2015 |  | 2014 |  | 2013 |
United States |  | $ | 207 |  | $ | 315 |  | $ | 179 |
Non-United States |  |  | 844 |  |  | 419 |  |  | 835 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  | $ | 1,051 |  | $ | 734 |  | $ | 1,014 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Components of income tax (expense) benefit |
|  | Year Ended December 31, |
(US$ in millions) |  | 2015 |  | 2014 |  | 2013 |
Current:(1) |  |  |  |  |  |  |  |  |  |
United States |  | $ | (35 | ) | $ | (93 | ) | $ | (33 | )
Non-United States |  |  | (245 | ) |  | (246 | ) |  | (411 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | (280 | ) |  | (339 | ) |  | (444 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred: |  |  |  |  |  |  |  |  |  |
United States |  |  | (36 | ) |  | (20 | ) |  | (18 | )
Non-United States |  |  | 20 |  |  | 110 |  |  | (442 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | (16 | ) |  | 90 |  |  | (460 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  | $ | (296 | ) | $ | (249 | ) | $ | (904 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(1)Included in current income tax expense are $14 million, $(6) million, and $32 million related to uncertain tax benefits for the years ended December 31, 2015, 2014 and 2013, respectively.
Reconciliation of income tax (expense) benefit |
|  | Year Ended December 31, |
(US$ in millions) |  | 2015 |  | 2014 |  | 2013 |
Income from operations before income tax |  | $ | 1,051 |  | $ | 734 |  | $ | 1,014 |
Income tax rate |  |  | 35 | % |  | 35 | % |  | 35 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax expense at the U.S. Federal tax rate |  |  | (368 | ) |  | (257 | ) |  | (355 | )
Adjustments to derive effective tax rate: |  |  |  |  |  |  |  |  |  |
Foreign earnings taxed at different statutory rates |  |  | 16 |  |  | 37 |  |  | 30 |
Valuation allowances |  |  | (44 | ) |  | (112 | ) |  | (642 | )
Fiscal incentives(1) |  |  | 41 |  |  | 41 |  |  | 48 |
Foreign exchange on monetary items |  |  | 5 |  |  | 24 |  |  | (13 | )
Tax rate changes |  |  | (1 | ) |  | (4 | ) |  | (5 | )
Non-deductible expenses |  |  | (16 | ) |  | (38 | ) |  | (44 | )
Uncertain tax positions |  |  | 14 |  |  | (6 | ) |  | (32 | )
Deferred balance adjustments |  |  | 8 |  |  | (25 | ) |  | (52 | )
Equity distributions |  |  | 64 |  |  | 32 |  |  | 60 |
Foreign income taxed in Brazil |  |  | — |  |  | 93 |  |  | 136 |
Other |  |  | (15 | ) |  | (34 | ) |  | (35 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax benefit (expense) |  | $ | (296 | ) | $ | (249 | ) | $ | (904 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(1)Fiscal incentives predominantly relate to investment incentives in Brazil that are exempt from Brazilian income tax.
Components of deferred tax assets and liabilities and related valuation allowances |
|  | December 31, |
(US$ in millions) |  | 2015 |  | 2014 |
Deferred income tax assets: |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 923 |  | $ | 1,125 |
Property, plant and equipment |  |  | 181 |  |  | 250 |
Employee benefits |  |  | 89 |  |  | 100 |
Tax credit carryforwards |  |  | 8 |  |  | 9 |
Inventories |  |  | 23 |  |  | 34 |
Intangibles |  |  | 106 |  |  | 153 |
Accrued expenses and other |  |  | 595 |  |  | 629 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred income tax assets |  |  | 1,925 |  |  | 2,300 |
Less valuation allowances |  |  | (798 | ) |  | (1,078 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred income tax assets, net of valuation allowance |  |  | 1,127 |  |  | 1,222 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred income tax liabilities: |  |  |  |  |  |  |
Property, plant and equipment |  |  | 392 |  |  | 409 |
Undistributed earnings of affiliates not considered permanently reinvested |  |  | 11 |  |  | 10 |
Intangibles |  |  | 86 |  |  | 112 |
Investments |  |  | 38 |  |  | 40 |
Inventories |  |  | 27 |  |  | 27 |
Accrued expenses and other |  |  | 217 |  |  | 101 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred income tax liabilities |  |  | 771 |  |  | 699 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred income tax assets |  | $ | 356 |  | $ | 523 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reconciliation of unrecognized tax benefits |
(US$ in millions) |  | 2015 |  | 2014 |  | 2013 |
Balance at January 1, |  | $ | 72 |  | $ | 151 |  | $ | 104 |
Additions based on tax positions related to the current year |  |  | 6 |  |  | 9 |  |  | 5 |
Additions based on acquisitions |  |  | 10 |  |  | — |  |  | 17 |
Additions based on tax positions related to prior years |  |  | 1 |  |  | 16 |  |  | 48 |
Reductions for tax positions of prior years |  |  | (14 | ) |  | (12 | ) |  | (1 | )
Settlement or clarification from tax authorities |  |  | (6 | ) |  | (79 | ) |  | — |
Expiration of statute of limitations |  |  | (5 | ) |  | (1 | ) |  | (21 | )
Foreign currency translation |  |  | (13 | ) |  | (12 | ) |  | (1 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at December 31, |  | $ | 51 |  | $ | 72 |  | $ | 151 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Tax years subject to income tax examination by tax authorities |
|  | Open Tax Years
North America |  | 2009 - 2015
South America |  | 2009 - 2015
Europe |  | 2006 - 2015
Asia-Pacific |  | 2003 - 2015

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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