scope  of Accounting for Taxes on Income :

This Standard should be applied in accounting for taxes on income. This includes the determination of the amount of the expense or saving related to taxes on income in respect of an accounting period and the disclosure of such an amount in the financial statements.

For the purposes of this Standard, taxes on income include all domestic and foreign taxes which are based on taxable income.

This Standard does not specify when, or how, an enterprise should account for taxes that are payable on distribution of dividends and other distributions made by the enterprise.