Rule ID: DQC.US.0234.10928, DQC.US.0234.10929, DQC.US.0234.10930
Public Exposure May 6 - June 20, 2026 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Purpose:

The purpose of Rule DQC.US.0234 is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction. Additionally, when any fact is tagged with IncomeTaxAuthorityAxis, the filer must also report the TaxJurisdictionOfDomicileExtensibleEnumeration concept to indicate the domestic tax jurisdiction.

Conditions:

The rule consists of three assertions:

Rule 10928 — Flags any non-nil fact for the following monetary concepts when tagged with any member on IncomeTaxAuthorityAxis:

• EffectiveIncomeTaxRateReconciliationFdiiAmount
• EffectiveIncomeTaxRateReconciliationBeatAmount
• EffectiveIncomeTaxRateReconciliationGiltiAmount
• EffectiveIncomeTaxRateReconciliationCrossBorderOtherAmount
• EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectAmount

Rule 10929 — Flags any non-nil fact for the following percentage/rate concepts when tagged with any member on IncomeTaxAuthorityAxis:

• EffectiveIncomeTaxRateReconciliationBeatPercent
• EffectiveIncomeTaxRateReconciliationGiltiPercent
• EffectiveIncomeTaxRateReconciliationFdiiPercent
• EffectiveIncomeTaxRateReconciliationCrossBorderOtherPercent
• EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectPercent

Rule 10930 — Flags any filing that reports a fact with any member on IncomeTaxAuthorityAxis but does not report a value for TaxJurisdictionOfDomicileExtensibleEnumeration.

This rule addresses the incorrect application of IncomeTaxAuthorityAxis to income tax reconciliation concepts that are specific to US domestic tax law. Concepts such as BEAT (Base Erosion and Anti-Abuse Tax), GILTI (Global Intangible Low-Taxed Income), FDII (Foreign-Derived Intangible Income), and the federal statutory rate are inherently tied to the US domestic tax system and are not meaningfully disaggregated by tax authority. Breaking these values down by tax authority introduces ambiguity and inconsistency in the data.

Rule 10930 complements this by requiring that whenever IncomeTaxAuthorityAxis is used, the filer also specifies their domestic tax jurisdiction via TaxJurisdictionOfDomicileExtensibleEnumeration. Without this disclosure, consumers cannot determine which jurisdiction is the "home" jurisdiction, reducing the usefulness of the disaggregated data.

Rule 10928 and 10929:

The filer has reported a fact value for the concept EffectiveIncomeTaxRateReconciliationGiltiAmount of 5000000 with a dimension of IncomeTaxAuthorityAxis. This dimension should not be used for these concepts as they relate to domestic income tax calculations only.

The properties of this fact are:
Period: 2024-01-01 to 2024-12-31
Dimensions: IncomeTaxAuthorityAxis=ForeignCountryMember
Unit: USD

Rule Element Id: 10928
Rule version: 29.0.0RC1

Rule 10930:

The filer has reported a fact value with a dimension of IncomeTaxAuthorityAxis but is missing a value for the concept TaxJurisdictionOfDomicileExtensibleEnumeration. When reporting facts with the IncomeTaxAuthorityAxis dimension, a value for TaxJurisdictionOfDomicileExtensibleEnumeration must also be provided to indicate the domestic tax jurisdiction.

Rule Element Id: 10930
Rule version: 29.0.0RC1

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

Rules 10928 and 10929 each define a list of domestic-only income tax reconciliation concepts (monetary and percentage respectively) and retrieve all non-nil facts for those concepts that are tagged with any member on IncomeTaxAuthorityAxis. Each matching fact triggers an error. The two assertions are separated by concept type (monetary vs. percentage/rate) but share the same underlying logic.

Rule 10930 checks whether there are any non-nil facts in the filing with any member on IncomeTaxAuthorityAxis. If so, it checks for the existence of TaxJurisdictionOfDomicileExtensibleEnumeration. If that concept is missing from the filing, the rule triggers an error. This is a filing-level check rather than a fact-level check.

The rule exists in the 2026 US GAAP taxonomy version.

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