Restructuring charges

Why is it that restructuring charges ‘not generally have tax cash flow effects in the year they are recorded but could have significant effects in future years’? I get that you could ‘big bath’ a whole load of nasties that would artificially improve future performance, but why is there no impact in the year they are recorded? This question is on the back of a schweser question answer (sample 1 am q 66) Thanks, Andrew