Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details 3)

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INCOME TAXES (Details 3) (USD $)
In Millions, unless otherwise specified
 12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Summary of changes in the valuation allowance      
Valuation allowance at the beginning of the period $ 736 $ 756 $ 797
Valuation allowance at the end of the period 814 736 756
Net decrease (78) 20 41
Foreign currency movements 16 7 (30)
(Decrease) increase to deferred tax assets with no impact on operating tax expense, including an offsetting (decrease) increase to valuation allowances (38) (16) 5
Change in valuation allowance per rate reconciliation (100) 11 16
Components of change in valuation allowance affecting tax expense      
Pre-tax income and pre-tax losses in jurisdictions with valuation allowances resulting in no tax expense or benefit (21) 10 (6)
Releases of valuation allowances in various jurisdictions 16 24 27
Establishments of valuation allowances in various jurisdictions (95) (23) (5)
Change in valuation allowance per rate reconciliation (100) 11 16
Expense (benefit) as a result of pre-tax losses in jurisdictions with valuation allowances 0 0 0
Huntsman International
      
Summary of changes in the valuation allowance      
Valuation allowance at the beginning of the period 745 768 813
Valuation allowance at the end of the period 832 745 768
Net decrease (87) 23 45
Foreign currency movements 16 7 (30)
(Decrease) increase to deferred tax assets with no impact on operating tax expense, including an offsetting (decrease) increase to valuation allowances (37) (16) 4
Change in valuation allowance per rate reconciliation (108) 14 19
Components of change in valuation allowance affecting tax expense      
Pre-tax income and pre-tax losses in jurisdictions with valuation allowances resulting in no tax expense or benefit (18) 13 (3)
Releases of valuation allowances in various jurisdictions 16 24 27
Establishments of valuation allowances in various jurisdictions (106) (23) (5)
Change in valuation allowance per rate reconciliation (108) 14 19
Expense (benefit) as a result of pre-tax losses in jurisdictions with valuation allowances $ 0 $ 0 $ 0