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INCOME TAXES - Income Tax Recognized in Profit or Loss (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Income Taxes [Abstract] |  |  |
Current income tax expense | $ 234 | $ 167 | $ 175
Origination and reversal of temporary differences | 59 | 67 | 89
Change in tax rates or the imposition of new taxes | 96 | 27 | 0
Deferred tax assets not recognized | 16 | 8 | 8
Total income tax expense | 405 | 269 | 272
Net income before income tax and non-controlling interests | 432 | 37 | 842
Income tax expense calculated at the domestic rates applicable to profits in the country concerned | 179 | 70 | 267
Change in tax rates and new legislation | 96 | 27 | 0
International operations subject to different tax rates | (2) | (3) | (3)
Taxable income attributable to non-controlling interests | (4) | (5) | (6)
Portion of gains subject to different tax rates | (37) | 0 | 8
Deferred tax assets not recognized | 16 | 8 | 8
Foreign exchange | 2 | 17 | 0
Non-deductible dividends on exchangeable shares | 30 | 18 | 0
Non-deductible remeasurement adjustments on exchangeable and class B shares | 119 | 136 | 0
Permanent differences and other | 6 | 1 | (2)
Income tax expense recognized in profit or loss | $ 405 | $ 269 | $ 272

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