

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).