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Income taxes | 6 Months Ended
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Jun. 30, 2020
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Income taxes | 9. Income taxes Income taxes recognized in the income statement can be detailed as follows:
For the six-month period ended 30 June Million US dollar |  | 2020 |  |  | 2019 restated |
Current tax expense |  |  |  |  |  |  |  |
Current year |  |  | (807 | ) |  |  | (1 735 | )
Deferred tax (expense)/income |  |  | 315 |  |  |  | 170 |
Total income tax expense in the income statement |  |  | (492 | ) |  |  | (1 565 | )
The reconciliation of the effective tax rate with the aggregated weighted nominal tax rate can be summarized as follows :
For the six-month period ended 30 June Million US dollar |  | 2020 |  |  | 2019 restated |
Profit before tax |  |  | (3 253 | ) |  |  | 7 970 |
Deduct share of result of associates and joint ventures |  |  | 33 |  |  |  | 62 |
Profit before tax and before share of result of associates and joint ventures |  |  | (3 286 | ) |  |  | 7 908 |
Adjustments on taxable basis |  |  |  |  |  |  |  |
Government incentives |  |  | (194 | ) |  |  | (379 | )
Non-deductible/(non-taxable) marked to market on derivatives |  |  | 3 162 |  |  |  | (2 222 | )
Non-deductible impairment of goodwill |  |  | 2 500 |  |  |  | — |
Other expenses not deductible for tax purposes |  |  | 1 208 |  |  |  | 1 098 |
Other non-taxable income |  |  | (607 | ) |  |  | (549 | )
|  |  | 2 783 |  |  |  | 5 856 |
Aggregated weighted nominal tax rate |  |  | 27.0 | % |  |  | 27.1 | %
Tax at aggregated weighted nominal tax rate |  |  | (751 | ) |  |  | (1 614 | )
Adjustments on tax expense |  |  |  |  |  |  |  |
Utilization of tax losses not previously recognized |  |  | 117 |  |  |  | 38 |
Recognition of deferred taxes assets on previous years’ tax losses |  |  | 6 |  |  |  | 3 |
Write-down of deferred tax assets on tax losses and current year losses for which no deferred tax asset is recognized |  |  | (61 | ) |  |  | (126 | )
(Underprovided)/overprovided in prior years |  |  | 34 |  |  |  | 13 |
Deductions from interest on equity |  |  | 144 |  |  |  | 197 |
Deductions from goodwill |  |  | 8 |  |  |  | 11 |
Other tax deductions |  |  | 125 |  |  |  | 108 |
Change in tax rate |  |  | 71 |  |  |  | (9 | )
Withholding taxes |  |  | (195 | ) |  |  | (257 | )
Other tax adjustments |  |  | 10 |  |  |  | 71 |
|  |  | (492 | ) |  |  | (1 565 | )
Effective tax rate |  |  | (15.0 | %) |  |  | 19.8 | %
The total income tax expense for the six-month period ended 30 June 2020 amounts to 492m US dollar compared to 1 565m US dollar for the six-month period ended 30 June 2019. The effective tax rate for the six-month period ended 30 June 2020 is (15.0)% compared to 19.8% for the six-month period ended 30 June 2019. The 2020 effective tax rate is impacted by the non-deductible, non-cash goodwill impairment loss and the non-deductible losses from derivatives related to the hedging of share-based payment programs and the hedging of the shares issued in a transaction related to the combination with Grupo Modelo and SAB. The 2019 effective tax rate was positively impacted by non-taxable gains from these derivatives. The company benefits from tax exempted income and tax credits which are expected to continue in the future. The company does not have significant benefits coming from low tax rates in any particular jurisdiction.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2019-03-27 + Details
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