In € million

 

 

 

FY 2017

 

FY 2016

Profit for the period before taxes

 

a

 

1,133

 

939

Earnings from associates & joint ventures

 

b

 

71

 

69

Interests and realized foreign exchange gains (losses) on the RusVinyl joint venture

 

c

 

(24)

 

(26)

Income taxes

 

d

 

(299)

 

(272)

Tax rate

 

e = -d/(a-b-c)

 

27.5%

 

30.3%

Underlying income taxes were €(299) million, 10% higher than in 2016, though the underlying tax rate was significantly reduced from 30.3% to 27.5%. On an IFRS basis, the tax result is positive due to tax elements relating to prior periods, mainly €202 million recognition of deferred tax assets in France and €49 million net impact triggered by the US tax reform.