JOHNSON & JOHNSON | 2013 | FY | 3

A comparison of income tax expense at the U.S. statutory rate of 35% in 2013, 2012 and 2011, to the Company’s effective tax rate is as follows:
(Dollars in Millions)
 
2013
 
2012
 
2011
 
U.S. 
 
$
4,261

 
4,664

 
3,634

 
International
 
11,210

 
9,111

 
8,727

 
Earnings before taxes on income:
 
$
15,471

 
13,775

 
12,361

 
Tax rates:
 
 
 
 
 
 
 
U.S. statutory rate
 
35.0
 %
 
35.0

 
35.0

 
International operations excluding Ireland
 
(10.6
)
 
(9.8
)
 
(14.0
)
 
Ireland and Puerto Rico operations
 
(9.0
)
 
(3.9
)
 
(1.8
)
 
Research and orphan drug tax credits
 
(0.8
)
 
—

 
(0.8
)
 
U.S. state and local
 
0.4

 
1.3

 
2.1

 
U.S. manufacturing deduction
 
(0.8
)
 
(0.9
)
 
(0.8
)
 
U.S. tax on international income
 
1.7

 
1.1

 
(0.4
)
 
U.S. tax benefit on asset write-offs
 
(5.1
)
 
—

 
—

 
All other
 
(0.2
)
 
0.9

 
2.5

 
Effective tax rate
 
10.6
 %
 
23.7

 
21.8

 


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