Artículo 39. IAS 12 Paragraph 39

An entity shall recognise a deferred tax liability for all taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, except to the extent that both of the following conditions are satisfied: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference ; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. E14, E15