According to Colgate’s 2013 10-K, what factors led to lower effective non-GAAP tax rate during the year as compared to the company’s effective GAAP tax rate?

2012 restructuring program

Venezuela devaluation charge

Business realignment and other cost saving initiatives

Charge associated with European competition law matter.

Explanation:

Colgate has been through restructuring program in 2012, which has contributed to reduced non-GAAP tax rate. There was Venezuela devaluation charge, Sale of land in Mexico and charge with European competition law matter. These all contributed to effective lower non-GAAP tax rate of the company.

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