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INCOME TAXES | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
INCOME TAXES |
11. | INCOME TAXES
The components of income tax expense (benefit) are as follows:
| Year ended December 31
(in thousands of $) | 2018 |  |  | 2017 |  |  | 2016 |
Current tax expense | 836 |  |  | 1,478 |  |  | 1,035 |
Deferred tax expense | 431 |  |  | 27 |  |  | 90 |
Amortization of tax benefit arising on intra-group transfers of non-current assets | — |  |  | — |  |  | (1,714 | )
Total income tax expense (benefit) | 1,267 |  |  | 1,505 |  |  | (589 | )
The income taxes for the years ended December 31, 2018, 2017 and 2016 differed from the amount computed by applying the Bermuda statutory income tax rate of 0% as follows:
| Year ended December 31
(in thousands of $) | 2018 |  |  | 2017 |  |  | 2016 |
Income taxes at statutory rate | — |  |  | — |  |  | — |
Effect of deferred tax benefit on intra-group transfers of non-current assets | — |  |  | — |  |  | (1,714 | )
Effect of movement in deferred tax balances | 431 |  |  | 27 |  |  | 90 |
Effect of adjustments in respect of current tax in prior periods | (369 | ) |  | (5 | ) |  | (334 | )
Effect of taxable income in various countries | 1,205 |  |  | 1,483 |  |  | 1,369 |
Total tax expense (benefit) | 1,267 |  |  | 1,505 |  |  | (589 | )
Jurisdictions open to examination The earliest tax year that remains subject to examination by the major taxable jurisdictions in which we operate are: UK (2017) and Norway (2015).

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
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