Disclosure informationIncome Tax Holiday, by Income Tax Authority [Hierarchy]

The following resource provides information about the disclosure Income Tax Holiday, by Income Tax Authority [Hierarchy] which has the name IncomeTaxHoliday which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Income Tax Holiday, by Income Tax Authority [Hierarchy]
Name:	IncomeTaxHoliday
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.
Commentary:	Would the income tax authority and the income tax authority name be used together?
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
Exemplar Viewer:	IncomeTaxHoliday
US GAAP XBRL Taxonomy Text Block:	us-gaap:SummaryOfIncomeTaxHolidayTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IncomeTaxes \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:25 Paragraph:35	http://asc.fasb.org/extlink&oid=68052875&loc=d3e28937-109314
2	FASB: Topic:740 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SAB Topic 11.C)	http://asc.fasb.org/extlink&oid=34349781&loc=d3e330215-122817

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
BENCHMARK ELECTRONICS INC TextBlock \| INTERSIL CORP/DE TextBlock \| Kandi Technologies Group, Inc. TextBlock \| PIZZA INN HOLDINGS, INC /MO/ TextBlock \| QUALCOMM INC/DE TextBlock \| SOHU COM INC TextBlock \| Synutra International, Inc. TextBlock \|

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Income Tax Holiday [Table]	Table			us-gaap:IncomeTaxHolidayTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Income Tax Authority [Axis]	Axis			us-gaap:IncomeTaxAuthorityAxis
5	Income Tax Authority, All [Domain]	Member			us-gaap:IncomeTaxAuthorityDomain
6	Domestic Country [Member]	Member			us-gaap:DomesticCountryMember
7	Foreign Country [Member]	Member			us-gaap:ForeignCountryMember
8	State and Local Jurisdiction [Member]	Member			us-gaap:StateAndLocalJurisdictionMember
9	Income Tax Authority, Name [Axis]	Axis			us-gaap:IncomeTaxAuthorityNameAxis
10	Income Tax Authority, Name [Domain]	Member			us-gaap:IncomeTaxAuthorityNameDomain
11	Internal Revenue Service (IRS) [Member]	Member			us-gaap:InternalRevenueServiceIRSMember
12	Her Majesty's Revenue and Customs (HMRC) [Member]	Member			us-gaap:HerMajestysRevenueAndCustomsHMRCMember
13	Inland Revenue, Hong Kong [Member]	Member			us-gaap:InlandRevenueHongKongMember
14	Inland Revenue, Singapore (IRAS) [Member]	Member			us-gaap:InlandRevenueSingaporeIRASMember
15	California Franchise Tax Board [Member]	Member			us-gaap:CaliforniaFranchiseTaxBoardMember
16	Australian Taxation Office [Member]	Member			us-gaap:AustralianTaxationOfficeMember
17	Secretariat of the Federal Revenue Bureau of Brazil [Member]	Member			us-gaap:SecretariatOfTheFederalRevenueBureauOfBrazilMember
18	Canada Revenue Agency [Member]	Member			us-gaap:CanadaRevenueAgencyMember
19	Swiss Federal Tax Administration (FTA) [Member]	Member			us-gaap:SwissFederalTaxAdministrationFTAMember
20	Office of the Tax Commissioner, Bermuda [Member]	Member			us-gaap:OfficeOfTheTaxCommissionerBermudaMember
21	Administration of the Treasury, Belgium [Member]	Member			us-gaap:AdministrationOfTheTreasuryBelgiumMember
22	Ministry of the Economy, Finance and Industry, France [Member]	Member			us-gaap:MinistryOfTheEconomyFinanceAndIndustryFranceMember
23	Federal Ministry of Finance, Germany [Member]	Member			us-gaap:FederalMinistryOfFinanceGermanyMember
24	Revenue Commissioners, Ireland [Member]	Member			us-gaap:RevenueCommissionersIrelandMember
25	Ministry of Finance, India [Member]	Member			us-gaap:MinistryOfFinanceIndiaMember
26	Israel Tax Authority [Member]	Member			us-gaap:IsraelTaxAuthorityMember
27	Ministry of Economic Affairs and Finance, Italy [Member]	Member			us-gaap:MinistryOfEconomicAffairsAndFinanceItalyMember
28	National Tax Agency, Japan [Member]	Member			us-gaap:NationalTaxAgencyJapanMember
29	Luxembourg Inland Revenue [Member]	Member			us-gaap:LuxembourgInlandRevenueMember
30	Cayman Islands Tax Information Authority [Member]	Member			us-gaap:CaymanIslandsTaxInformationAuthorityMember
31	Mexican Tax Authority [Member]	Member			us-gaap:MexicanTaxAuthorityMember
32	Tax and Customs Administration, Netherlands [Member]	Member			us-gaap:TaxAndCustomsAdministrationNetherlandsMember
33	New Jersey Division of Taxation [Member]	Member			us-gaap:NewJerseyDivisionOfTaxationMember
34	New York State Division of Taxation and Finance [Member]	Member			us-gaap:NewYorkStateDivisionOfTaxationAndFinanceMember
35	State Administration of Taxation, China [Member]	Member			us-gaap:StateAdministrationOfTaxationChinaMember
36	Tax Authority, Spain [Member]	Member			us-gaap:TaxAuthoritySpainMember
37	Income Tax Holiday [Line Items]	LineItems			us-gaap:IncomeTaxHolidayLineItems
38	Income Tax Holiday [Hierarchy]	Concept (Text/String)	For Period		added:IncomeTaxHolidayHierarchy
39	Income Tax Holiday, Description	Concept (Text/String)	For Period		us-gaap:IncomeTaxHolidayDescription
40	Income Tax Holiday, Termination Date	Concept (Text/String)	For Period		us-gaap:IncomeTaxHolidayTerminationDate
41	Income Tax Holiday, Aggregate Dollar Amount	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxHolidayAggregateDollarAmount
42	Income Tax Holiday, Income Tax Benefits Per Share	Concept (Share)	For Period		us-gaap:IncomeTaxHolidayIncomeTaxBenefitsPerShare

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:IncomeTaxHoliday	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:IncomeTaxHoliday	rules-arcroles:disclosure-equivalentTextblock	us-gaap:SummaryOfIncomeTaxHolidayTextBlock
disclosures:IncomeTaxHoliday	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:IncomeTaxHoliday	rules-arcroles:disclosure-requiresAxis	us-gaap:IncomeTaxAuthorityAxis

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:10:24 PM