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INCOME TAXES - Explanatory notes to effective tax rate (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Income taxes |  |  |
Effective tax rate | (1966.70%) | 183.00% | (37.00%)
Applicable tax rate | 25.00% | 25.00% | 25.00%
Non-deductible expenses | $ 216 | $ 89 | $ 320
Tax effect related to indemnification from a past business acquisition | 17 |  |
Tax effect of change in recognition of deferred tax assets | 173 | 247 | 230
Tax expense (benefit) from change in withholding taxes | 123 | 62 | (179)
Unused tax losses for which deferred tax asset recognised | 322 | 411 |
Unused tax losses for which no deferred tax asset recognised | 1,192 | 1,270 |
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset | 20 |  | 7
Release of accrued withholding taxes for capital gain taxes and distributed dividends |  |  | 59
Accrued for withholding taxes on future distributions resulting in a net impact | 59 |  |
Net impact on income tax expense due to uncertain income tax positions | 24 |  |
Tax effect of adjustments for current tax of prior periods | 52 | (3) | 44
Tax expense (benefit) from change in tax rate | 10 | (7) | $ 28
Wind Telecom S.p.A. |  |  |
Income taxes |  |  |
Unused tax losses for which deferred tax asset recognised |  | 95 |
Global Telecom Holding S.A.E |  |  |
Income taxes |  |  |
Non-deductible expenses | 20 | 24 |
Unused tax losses for which no deferred tax asset recognised | 35 |  |
Other subsidiaries |  |  |
Income taxes |  |  |
Unused tax losses for which no deferred tax asset recognised | $ 10 |  |
Italy Joint Venture |  |  |
Income taxes |  |  |
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset |  | $ 95 |
Uzbekistan |  |  |
Income taxes |  |  |
Effective tax rate |  | 53.00% | 7.50%
Non-deductible expenses |  |  | $ 199
Pakistan |  |  |
Income taxes |  |  |
Effective tax rate | 30.00% | 31.00% | 32.00%
Non-deductible expenses |  | $ 20 |
Tax expense (benefit) from change in tax rate | $ 9 |  |
Tajikistan |  |  |
Income taxes |  |  |
Non-deductible expenses |  | 18 |
Russia |  |  |
Income taxes |  |  |
Non-deductible expenses | 91 |  |
Tax expense (benefit) from change in withholding taxes | 53 | 25 | $ (61)
Amount due on withholding taxes as result of dividend to be paid | 1,060 | 500 |
Netherlands |  |  |
Income taxes |  |  |
Unused tax losses for which no deferred tax asset recognised | 109 |  |
Bangladesh |  |  |
Income taxes |  |  |
Unused tax losses for which deferred tax asset recognised |  | 21 |
Georgia |  |  |
Income taxes |  |  |
Unused tax losses for which no deferred tax asset recognised |  |  | 220
Luxembourg |  |  |
Income taxes |  |  |
Non-deductible expenses | 96 |  |
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset | 20 |  |
Adjustment in carry forward losses arising due to filing to annual tax return |  | $ 3 |
Bangladesh and Russia |  |  |
Income taxes |  |  |
Tax effect of adjustments for current tax of prior periods | $ 58 |  |
Algeria |  |  |
Income taxes |  |  |
Tax expense (benefit) from change in tax rate |  |  | $ 24

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