ISO-3166 Alpha 2 country codes AFGHANISTAN ALAND ISLANDS ALBANIA ALGERIA AMERICAN SAMOA ANDORRA ANGOLA ANGUILLA ANTARCTICA ANTIGUA AND BARBUDA ARGENTINA ARMENIA ARUBA AUSTRALIA AUSTRIA AZERBAIJAN BAHAMAS BAHRAIN BANGLADESH BARBADOS BELARUS BELGIUM BELIZE BENIN BERMUDA BHUTAN BOLIVIA, PLURINATIONAL STATE OF BONAIRE, SINT EUSTATIUS AND SABA BOSNIA AND HERZEGOVINA BOTSWANA BOUVET ISLAND BRAZIL BRITISH INDIAN OCEAN TERRITORY BRUNEI DARUSSALAM BULGARIA BURKINA FASO BURUNDI CAMBODIA CAMEROON CANADA CABO VERDE CAYMAN ISLANDS CENTRAL AFRICAN REPUBLIC CHAD CHILE CHINA CHRISTMAS ISLAND COCOS (KEELING) ISLANDS COLOMBIA COMOROS CONGO CONGO, THE DEMOCRATIC REPUBLIC OF THE COOK ISLANDS COSTA RICA COTE D'IVOIRE CROATIA CUBA CURACAO CYPRUS CZECHIA DENMARK DJIBOUTI DOMINICA DOMINICAN REPUBLIC ECUADOR EGYPT EL SALVADOR EQUATORIAL GUINEA ERITREA ESTONIA ETHIOPIA FALKLAND ISLANDS (MALVINAS) FAROE ISLANDS FIJI FINLAND FRANCE FRENCH GUIANA FRENCH POLYNESIA FRENCH SOUTHERN TERRITORIES GABON GAMBIA GEORGIA GERMANY GHANA GIBRALTAR GREECE GREENLAND GRENADA GUADELOUPE GUAM GUATEMALA GUERNSEY GUINEA GUINEA-BISSAU GUYANA HAITI HEARD ISLAND AND MCDONALD ISLANDS HOLY SEE (VATICAN CITY STATE) HONDURAS HONG KONG HUNGARY ICELAND INDIA INDONESIA IRAN, ISLAMIC REPUBLIC OF IRAQ IRELAND ISLE OF MAN ISRAEL ITALY JAMAICA JAPAN JERSEY JORDAN KAZAKHSTAN KENYA KIRIBATI KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA, REPUBLIC OF KUWAIT KYRGYZSTAN LAO PEOPLE'S DEMOCRATIC REPUBLIC LATVIA LEBANON LESOTHO LIBERIA LIBYA LIECHTENSTEIN LITHUANIA LUXEMBOURG MACAO NORTH MACEDONIA MADAGASCAR MALAWI MALAYSIA MALDIVES MALI MALTA MARSHALL ISLANDS MARTINIQUE MAURITANIA MAURITIUS MAYOTTE MEXICO MICRONESIA, FEDERATED STATES OF MOLDOVA, REPUBLIC OF MONACO MONGOLIA MONTENEGRO MONTSERRAT MOROCCO MOZAMBIQUE MYANMAR NAMIBIA NAURU NEPAL NETHERLANDS NEW CALEDONIA NEW ZEALAND NICARAGUA NIGER NIGERIA NIUE NORFOLK ISLAND NORTHERN MARIANA ISLANDS NORWAY OMAN PAKISTAN PALAU PALESTINE, STATE OF PANAMA PAPUA NEW GUINEA PARAGUAY PERU PHILIPPINES PITCAIRN POLAND PORTUGAL PUERTO RICO QATAR REUNION ROMANIA RUSSIAN FEDERATION RWANDA SAINT BARTHELEMY SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA SAINT KITTS AND NEVIS SAINT LUCIA SAINT MARTIN (FRENCH PART) SAINT PIERRE AND MIQUELON SAINT VINCENT AND THE GRENADINES SAMOA SAN MARINO SAO TOME AND PRINCIPE SAUDI ARABIA SENEGAL SERBIA SEYCHELLES SIERRA LEONE SINGAPORE SINT MAARTEN (DUTCH PART) SLOVAKIA SLOVENIA SOLOMON ISLANDS SOMALIA SOUTH AFRICA SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS SOUTH SUDAN SPAIN SRI LANKA SUDAN SURINAME SVALBARD AND JAN MAYEN ESWATINI SWEDEN SWITZERLAND SYRIAN ARAB REPUBLIC TAIWAN, PROVINCE OF CHINA TAJIKISTAN TANZANIA, UNITED REPUBLIC OF THAILAND TIMOR-LESTE TOGO TOKELAU TONGA TRINIDAD AND TOBAGO TUNISIA TURKEY TURKMENISTAN TURKS AND CAICOS ISLANDS TUVALU UGANDA UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND UNITED STATES UNITED STATES MINOR OUTLYING ISLANDS URUGUAY UZBEKISTAN VANUATU VENEZUELA, BOLIVARIAN REPUBLIC OF VIET NAM VIRGIN ISLANDS, BRITISH VIRGIN ISLANDS, U.S. WALLIS AND FUTUNA WESTERN SAHARA YEMEN ZAMBIA ZIMBABWE KOSOVO STATELESS The appropriate currency code from the ISO 4217 three-byte alpha version for the currency in which a monetary amount is expressed. UAE Dirham: UNITED ARAB EMIRATES Afghani: AFGHANISTAN Lek: ALBANIA Armenian Dram: ARMENIA Netherlands Antillean Guilder: CURACAO; SINT MAARTEN (DUTCH PART) Kwanza: ANGOLA Argentine Peso: ARGENTINA Australian Dollar: AUSTRALIA; CHRISTMAS ISLAND; COCOS (KEELING) ISLANDS; HEARD ISLAND AND McDONALD ISLANDS; KIRIBATI; NAURU; NORFOLK ISLAND; TUVALU Aruban Florin: ARUBA Azerbaijan Manat: AZERBAIJAN Convertible Mark: BOSNIA AND HERZEGOVINA Barbados Dollar: BARBADOS Taka: BANGLADESH Bulgarian Lev: BULGARIA Bahraini Dinar: BAHRAIN Burundi Franc: BURUNDI Bermudian Dollar: BERMUDA Brunei Dollar: BRUNEI DARUSSALAM Boliviano: BOLIVIA, PLURINATIONAL STATE OF Mvdol: BOLIVIA, PLURINATIONAL STATE OF Brazilian Real: BRAZIL Bahamian Dollar: BAHAMAS Ngultrum: BHUTAN Pula: BOTSWANA Belarusian Ruble: BELARUS Historic use: Belarussian Ruble: BELARUS Belize Dollar: BELIZE Canadian Dollar: CANADA Congolese Franc: CONGO, THE DEMOCRATIC REPUBLIC OF WIR Euro: SWITZERLAND Swiss Franc: LIECHTENSTEIN; SWITZERLAND WIR Franc: SWITZERLAND Unidad de Fomento: CHILE Chilean Peso: CHILE Yuan Renminbi: CHINA Colombian Peso: COLOMBIA Unidad de Valor Real: COLOMBIA Costa Rican Colon: COSTA RICA Peso Convertible: CUBA Cuban Peso: CUBA Cabo Verde Escudo: CABO VERDE Czech Koruna: CZECHIA Djibouti Franc: DJIBOUTI Danish Krone: DENMARK; FAROE ISLANDS; GREENLAND Dominican Peso: DOMINICAN REPUBLIC Algerian Dinar: ALGERIA Egyptian Pound: EGYPT Nakfa: ERITREA Ethiopian Birr: ETHIOPIA Euro: ALAND ISLANDS; ANDORRA; AUSTRIA; BELGIUM; CYPRUS; ESTONIA; EUROPEAN UNION; FINLAND; FRANCE; FRENCH GUIANA; FRENCH SOUTHERN TERRITORIES; GERMANY; GREECE; GUADELOUPE; HOLY SEE (VATICAN CITY STATE); IRELAND; ITALY; LATVIA; LITHUANIA; LUXEMBOURG; MALTA; MARTINIQUE; MAYOTTE; MONACO; MONTENEGRO; NETHERLANDS; PORTUGAL; REUNION; SAINT BARTHELEMY; SAINT MARTIN (FRENCH PART); SAINT PIERRE AND MIQUELON; SAN MARINO; SLOVAKIA; SLOVENIA; SPAIN; Vatican City State (HOLY SEE) Fiji Dollar: FIJI Falkland Islands Pound: FALKLAND ISLANDS (MALVINAS) Pound Sterling: GUERNSEY; ISLE OF MAN; JERSEY; UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND Lari: GEORGIA Ghana Cedi: GHANA Gibraltar Pound: GIBRALTAR Dalasi: GAMBIA Guinean Franc: GUINEA Quetzal: GUATEMALA Guyana Dollar: GUYANA Hong Kong Dollar: HONG KONG Lempira: HONDURAS Kuna: CROATIA Gourde: HAITI Forint: HUNGARY Rupiah: INDONESIA New Israeli Sheqel: ISRAEL Indian Rupee: BHUTAN; INDIA Iraqi Dinar: IRAQ Iranian Rial: IRAN, ISLAMIC REPUBLIC OF Iceland Krona: ICELAND Jamaican Dollar: JAMAICA Jordanian Dinar: JORDAN Yen: JAPAN Kenyan Shilling: KENYA Som: KYRGYZSTAN Riel: CAMBODIA Comorian Franc : COMOROS North Korean Won: KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF Won: KOREA, REPUBLIC OF Kuwaiti Dinar: KUWAIT Cayman Islands Dollar: CAYMAN ISLANDS Tenge: KAZAKHSTAN Lao Kip: LAO PEOPLE’S DEMOCRATIC REPUBLIC Lebanese Pound: LEBANON Sri Lanka Rupee: SRI LANKA Liberian Dollar: LIBERIA Loti: LESOTHO Historic use: Lithuanian Litas: LITHUANIA Historic use: Latvian Lats: LATVIA Libyan Dinar: LIBYA Moroccan Dirham: MOROCCO; WESTERN SAHARA Moldovan Leu: MOLDOVA, REPUBLIC OF Malagasy Ariary: MADAGASCAR Denar: MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF Kyat: MYANMAR Tugrik: MONGOLIA Pataca: MACAO Historic use: Ouguiya: MAURITANIA Ouguiya: MAURITANIA Mauritius Rupee: MAURITIUS Rufiyaa: MALDIVES Malawi Kwacha: MALAWI Mexican Peso: MEXICO Mexican Unidad de Inversion (UDI): MEXICO Malaysian Ringgit: MALAYSIA Mozambique Metical: MOZAMBIQUE Namibia Dollar: NAMIBIA Naira: NIGERIA Cordoba Oro: NICARAGUA Norwegian Krone: BOUVET ISLAND; NORWAY; SVALBARD AND JAN MAYEN Nepalese Rupee: NEPAL New Zealand Dollar: COOK ISLANDS; NEW ZEALAND; NIUE; PITCAIRN; TOKELAU Rial Omani: OMAN Balboa: PANAMA Sol: PERU Kina: PAPUA NEW GUINEA Philippine Peso: PHILIPPINES Pakistan Rupee: PAKISTAN Zloty: POLAND Guarani: PARAGUAY Qatari Rial: QATAR Romanian Leu: ROMANIA Serbian Dinar: SERBIA Russian Ruble: RUSSIAN FEDERATION Rwanda Franc: RWANDA Saudi Riyal: SAUDI ARABIA Solomon Islands Dollar: SOLOMON ISLANDS Seychelles Rupee: SEYCHELLES Sudanese Pound: SUDAN Swedish Krona: SWEDEN Singapore Dollar: SINGAPORE Saint Helena Pound: SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA Leone: SIERRA LEONE Somali Shilling: SOMALIA Surinam Dollar: SURINAME South Sudanese Pound: SOUTH SUDAN Historic use: Dobra: SAO TOME AND PRINCIPE Dobra: SAO TOME AND PRINCIPE El Salvador Colon: EL SALVADOR Syrian Pound: SYRIAN ARAB REPUBLIC Lilangeni: ESWATINI Baht: THAILAND Somoni: TAJIKISTAN Turkmenistan New Manat: TURKMENISTAN Tunisian Dinar: TUNISIA Pa’anga: TONGA Turkish Lira: TURKEY Trinidad and Tobago Dollar: TRINIDAD AND TOBAGO New Taiwan Dollar: TAIWAN, PROVINCE OF CHINA Tanzanian Shilling: TANZANIA, UNITED REPUBLIC OF Hryvnia: UKRAINE Uganda Shilling: UGANDA US Dollar: AMERICAN SAMOA; BONAIRE; SINT EUSTATIUS AND SABA; BRITISH INDIAN OCEAN TERRITORY; ECUADOR; EL SALVADOR; GUAM; HAITI; MARSHALL ISLANDS; MICRONESIA, FEDERATED STATES OF; NORTHERN MARIANA ISLANDS; PALAU; PANAMA; PUERTO RICO; TIMOR-LESTE; TURKS AND CAICOS ISLANDS; UNITED STATES; UNITED STATES MINOR OUTLYING ISLANDS; VIRGIN ISLANDS (BRITISH); VIRGIN ISLANDS (US) US Dollar (Next day): UNITED STATES Historic use: US Dollar (Same day): UNITED STATES Uruguay Peso en Unidades Indexadas (UI): URUGUAY Peso Uruguayo: URUGUAY Unidad Previsional: URUGUAY Uzbekistan Sum: UZBEKISTAN Historic use: Bolivar: VENEZUELA, BOLIVARIAN REPUBLIC OF Bolívar Soberano: VENEZUELA, BOLIVARIAN REPUBLIC OF Dong: VIET NAM Vatu: VANUATU Tala: SAMOA CFA Franc BEAC: CAMEROON; CENTRAL AFRICAN REPUBLIC; CHAD; CONGO; EQUATORIAL GUINEA; GABON Silver: ZZ11_Silver Gold: ZZ08_Gold Bond Markets Unit European Composite Unit (EURCO): ZZ01_Bond Markets Unit European_EURCO Bond Markets Unit European Monetary Unit (E.M.U.-6): ZZ02_Bond Markets Unit European_EMU-6 Bond Markets Unit European Unit of Account 9 (E.U.A.-9): ZZ03_Bond Markets Unit European_EUA-9 Bond Markets Unit European Unit of Account 17 (E.U.A.-17): ZZ04_Bond Markets Unit European_EUA-17 East Caribbean Dollar: ANGUILLA; ANTIGUA AND BARBUDA; DOMINICA; GRENADA; MONTSERRAT; SAINT KITTS AND NEVIS; SAINT LUCIA; SAINT VINCENT AND THE GRENADINES SDR (Special Drawing Right): INTERNATIONAL MONETARY FUND (IMF) Historic use: UIC-Franc: ZZ05_UIC-Franc CFA Franc BCEAO: BENIN; BURKINA FASO; COTE D'IVOIRE; GUINEA-BISSAU; MALI; NIGER; SENEGAL; TOGO Palladium: ZZ09_Palladium CFP Franc: FRENCH POLYNESIA; NEW CALEDONIA; WALLIS AND FUTUNA Platinum: ZZ10_Platinum Sucre: SISTEMA UNITARIO DE COMPENSACION REGIONAL DE PAGOS "SUCRE" ADB Unit of Account: MEMBER COUNTRIES OF THE AFRICAN DEVELOPMENT BANK GROUP The codes assigned for transactions where no currency is involved: ZZ07_No_Currency Yemeni Rial: YEMEN Rand: LESOTHO; NAMIBIA; SOUTH AFRICA Zambian Kwacha: ZAMBIA Zimbabwe Dollar: ZIMBABWE Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of carf information. Sender's unique identifier of this document Reference id of the document referred to if this is correction Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of carf information. Sender's unique identifier of this document Reference id of the document referred to if this is correction This element specifies the type of data being submitted. Resend Data New Data Corrected Data Deletion of Data Resend Test Data New Test Data Corrected Test Data Deletion of Test Data This element specifies the type of data being submitted - OECD0 excluded. New Data Corrected Data Deletion of Data Resend Test Data New Test Data Corrected Test Data Deletion of Test Data Defines a string with minimum length 1 and maximum length of 10 Defines a string with minimum length 1 and maximum length of 170 Defines a string with minimum length 1 and maximum length of 200 Defines a string with minimum length 1 and maximum length of 4000 ID Type - Rules QIIR applicable to Low-Taxed Constituent Entities located in other jurisdictions only QIIR applicable to both Low-Taxed Constituent Entities located in other jurisdictions and in the jurisdiction of the Parent Entity QUTPR QDMTT Not applicable ID Type - GloBEStatus Constituent Entity Flow-Through Entity – Tax Transparent Flow-Through Entity – Reverse Hybrid Hybrid Entity Permanent Establishment Main Entity Minority-Owned Parent Entity Minority-Owned Subsidiary Minority-Owned Constituent Entity Investment Entity Insurance Investment Entity Securitisation Entity JV JV Subsidiary Non-Material Constituent Entity Excluded Entity Parent Entity required to apply a QIIR under Article 10.3.5 Non-group Member FilingInfo - FilingCE - Role Ultimate Parent Entity Designated Filing Entity Designated Local Entity Constituent Entity Other FilingInfo - AccountingInfo - CFsofUPE Subparagraph a Subparagraph b Subparagraph c Subparagraph d Excluded Entity - Type Governmental Entity International Organisation Non-profit Organisation Pension Fund Investment Fund that is an UPE Real Estate Investment Vehicle that is an UPE Subgroup - TypeofSubGroup Constituent Entity Flow-Through Entity - Tax Transparent Flow-Through Entity - Reverse Hybrid Hybrid Entity Permanent Establishment Main Entity Minority-Owned Parent Entity Minority-Owned Subsidiary Minority-Owned Constituent Entity Investment Entity Insurance Investment Entity Securitisation Entity JV JV Subsidiary Non-Material Constituent Entity POPE Intermediate Parent Entity Ultimate Parent Entity Excluded Entity Parent Entity required to apply a QIIR under Art. 10.3.5 Non-Group member Ownership Type UPE Constituent Entities JVs JV Subsidiaries Excluded Entities (aggregate) Non-Group members (aggregate) POPE IPE POPE Intermediate Parent Entity Parent Entity required to apply a QIIR under Art. 10.3.5 Excluded Entity - Type Governmental Entity International Organisation Non-profit Organisation Pension Fund Investment Fund that is an UPE Real Estate Investment Vehicle that is an UPE Entity owned by Excluded Entities under Article 1.5.2(a) Entity owned by Excluded Entities under Article 1.5.2(b) Type of Subgroup Constituent Entities Minority-Owned Subgroup Standalone MOCEs Investment Entities JV Group Stateless Constituent Entity Summary - SafeHarbour De minimis Exclusion QDMTT safe harbour Transitional CbCR Safe Harbour – De minimis test Transitional CbCR Safe Harbour – ETR test Transitional CbCR Safe Harbour - Routine profit test Transitional UTPR Safe Harbour Permanent Safe Harbour – De minimis test Permanent Safe Harbour – ETR test Permanent Safe Harbour – Routine profit test Summary - ETR Range below 2.5% 2.5% or above but below 5% 5% or above but below 7.5% 7.5% or above but below 10% 10% or above but below 12.5% 12.5% or above but below 15% 15% or above but below 17.5% 17.5% or above but below 20% 20% or above but below 22.5% 22.5% or above but below 25% 25% or above but below 27.5% 27.5% or above but below 30% 30% or above Section 3.2 not completed QDMTTTut No Top-up Tax payable below EUR 1 million EUR 1 million to below EUR 5 million EUR 5 million to below EUR 25 million EUR 25 million to below EUR 50 million EUR 50 million to below EUR 75 million EUR 75 million to below EUR 100 million EUR 100 million to below EUR 250 million EUR 250 million or above Globe TuT No Top-up Tax payable below EUR 1 million EUR 1 million to below EUR 5 million EUR 5 million to below EUR 25 million EUR 25 million to below EUR 50 million EUR 50 million to below EUR 75 million EUR 75 million to below EUR 100 million EUR 100 million to below EUR 250 million EUR 250 million or above Type of SubGroup Constituent Entities Minority-Owned Subgroup Standalone MOCEs Investment Entities JV Group Stateless Constituent Entity Transitional CbCR Safe Harbour-Constituent Entities Transitional CbCR Safe Harbour- JV Group (specify which JV Group) Transitional UTPR Safe Harbour MainEntityPEandFTEBasis Article 3.4 Article 3.5.3 Article 3.5.1(a) Article 3.5.1(b) Cross Border Adjustments Article 3.2.3 Article 3.2.7 UPE Adjustment Basis Article 7.1.1 (a)(i) Article 7.1.1 (a)(ii) Article 7.1.1 (b) Article 7.1.1 (c) Article 7.2.1 (a)(i) Article 7.2.1 (a)(ii) Article 7.2.1 (a)(iii) Article 7.2.1 (b) Article 7.2.1 (c) Article 7.2.2 3.2.1.1 Computation of GloBE Income (Loss) Net Taxes Expense - Article 3.2.1 (a) Excluded Dividends – Article 3.2.1 (b) Excluded Equity Gain or Loss – Article 3.2.1 (c) Included Revaluation Method Gain or Loss – Article 3.2.1 (d) Gain or loss from disposition of assets and liabilities excluded under Article 6.3 – Article 3.2.1 (e) Asymmetric Foreign Currency Gains or Losses – Article 3.2.1 (f) Policy Disallowed Expenses – Article 3.2.1 (g) Prior Period Errors – Article 3.2.1 (h) Changes in Accounting Principles – Article 3.2.1 (h) Accrued Pension Expense – Article 3.2.1 (i) Debt releases - Article 3.2.1 Stock-based compensation – Article 3.2.2 Arm’s length adjustments – Article 3.2.3 Qualified Refundable Tax Credit or Marketable Transferable Tax Credit – Article 3.2.4 Election for Gains and losses using realisation principle – Article 3.2.5 Election for Adjusted Asset Gain – Article 3.2.6 Intragroup Financing Arrangement expense – Article 3.2.7 Election for intragroup transactions in same jurisdiction – Article 3.2.8 Insurance company taxes charged to policyholders – Article 3.2.9 Increase/decrease to equity attributed to Additional Tier One and Restricted Tier One Capital distributions paid/payable or received/receivable – Article 3.2.10 Constituent Entities joining and leaving an MNE Group – Article 3.2.11 and 6.2 Reduction of GloBE Income of the UPE that is a Flow-through Entity – Article 3.2.11 and 7.1 Reduction of GloBE Income of the UPE that is subject to a Deductible Dividend Regime – Article 3.2.11 and 7.2 Taxable Distribution Method election – Article 3.2.11 and 7.6 International Shipping Income – Article 3.3 Transactions between Constituent Entities – Article 9.1.3 International Shipping Category Article 3.3.2.a Article 3.3.2.b Article 3.3.2.c Article 3.3.2.d Article 3.3.2.e Article 3.3.2.f Qualified Ancillary Shipping Income Article 3.3.3.a Article 3.3.3.b Article 3.3.3.c Article 3.3.3.d Article 3.3.3.e Adjusted Basis Article 4.3.2 (a) Article 4.3.2 (b) Article 4.3.2 (c) Article 4.3.2 (d) Article 4.3.2 (e) Article 4.3.3 (a) Article 4.3.3 (b) Article 4.3.4 Article 4.3.2(c) – Blended CFC regime 3.2.1.2 Computation of Adjusted Covered Taxes Covered Tax accrued as an expense in the profit before taxation in the financial accounts - Article 4.1.2 (a) Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c) Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d) Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c) Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a) Non-Qualified Refundable Tax Credit, Non-Marketable Transferable Tax Credit or Other Tax Credits not recorded as a reduction to current tax expense – Article 4.1.3 (b) Covered Taxes refunded or credited (except for any Qualified Refundable Tax Credit, or Marketable Transferable Tax Credits) not treated as an adjustment to current tax expense – Article 4.1.3 (c) Current tax expense related to uncertain tax position– Article 4.1.3 (d) Current tax expense not expected to be paid within three years – Article 4.1.3 (e) Post-filing adjustments – Article 4.6.1. Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6 Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1 Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2 Deemed Distribution Tax – Article 7.3 Taxable Distribution Method election – Article 7.6 (b) Total Deferred Tax Adjustment Amount – Article 4.4.1(b) Increase or decrease in Covered Taxes recorded in equity or Other Comprehensive Income relating to amounts included in GloBE Income or Loss that will be subject to tax under local tax rules – Article 4.1.1 (c) 3.2.2 Jurisdictional computations relating to deferred tax accounting Deferred tax expense related to items excluded from GloBE Income or Loss – Article 4.4.1 (a) Deferred tax expense related to Disallowed Accruals– Article 4.4.1 (b) Deferred tax expense related to Unclaimed Accruals – Article 4.4.1 (b) Valuation adjustment or accounting recognition adjustment related to a deferred tax asset – Article 4.4.1 (c) Deferred tax expense arising from a re-measurement related to changes in the tax rate – Article 4.4.1 (d) Deferred tax expense related to the generation and use of tax credits – Article 4.4.1 (e) Substitute Loss Carry Forward DTA or deemed Substitute Loss Carry Forward DTA – Article 4.4.1 (e) Disallowed Accruals or Unclaimed Accruals paid during the fiscal year – Article 4.4.2 (a) Recapture Deferred Tax Liability paid during the fiscal year– Article 4.4.2 (b) Recognition of a loss Deferred Tax Asset not included in the financials – Article 4.4.2 (c) Deferred tax expense adjustment resulting from a reduction to a tax rate – Article 4.6.2 Deferred tax expense adjustment resulting from an increase to a tax rate – Article 4.6.3 Constituent Entities joining and leaving an MNE Group – Article 6.2 Deferred tax expense of the UPE that is a Flow-through Entity – Article 7.1 Deferred tax expense of the UPE that is subject to Deductible Dividend Regime – Article 7.2 Deferred tax adjustment resulting from transactions between Constituent Entities – Article 9.1.3 3.2.2 Jurisdictional computations relating to deferred tax accounting Article 3.2.6 Article 4.4.4 Article 4.6.1 Article 4.6.4 Article 7.3.5 Article 7.3.7 3.2.1.2 Computation of Adjusted Covered Taxes Covered Tax accrued as an expense in the profit before taxation in the financial accounts - Article 4.1.2 (a) GloBE Loss Deferred Tax Asset established under Article 4.5.1 or used – Article 4.1.2 (b) combined with Article 4.5.3 Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c) Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d) Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c) Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a) Non-Qualified Refundable Tax Credit, Non-Marketable Transferable Tax Credit or Other Tax Credits not recorded as a reduction to current tax expense – Article 4.1.3 (b) Covered Taxes refunded or credited (except for any Qualified Refundable Tax Credit, or Marketable Transferable Tax Credits) not treated as an adjustment to current tax expense – Article 4.1.3 (c) Current tax expense related to uncertain tax position– Article 4.1.3 (d) Current tax expense not expected to be paid within three years – Article 4.1.3 (e) Post-filing adjustments – Article 4.6.1. Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6 Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1 Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2 Deemed Distribution Tax – Article 7.3 Taxable Distribution Method election – Article 7.6 (b) Total Deferred Tax Adjustment Amount – Article 4.4.1(b) Increase or decrease in Covered Taxes recorded in equity or Other Comprehensive Income relating to amounts included in GloBE Income or Loss that will be subject to tax under local tax rules – Article 4.1.1 (c) Excess Negative Tax Expense Carry Forward generated – Article 4.1.5 and 5.2.1 Decrease in Covered Taxes (but not below zero) by the remaining balance of the Excess Negative Tax Expense Carry-forward – Article 4.1.5 and 5.2.1 Enumeration options for Entity Owners Governmental Entity International Organisation Non-profit Organisation Pension Fund Pension Fund that is not a Pension Services Entity POPE IPE De minimis election Simplified Calculation for Non-material Constituent Entities TIN Type Tax Identification Number Functionally equivalent number Agreed GIR designated number Not required to be reported TIN Type Local CFS UPOID [UPO identyfication number] Typ daty Symbol wzoru formularza Identyfikator podatkowy NIP Nagłówek informacji Pierwszy dzień okresu Ostatni dzień okresu UPO wiadomości korygowanej Podstawowy zestaw danych identyfikacyjnych o osobie niefizycznej Identyfikator podatkowy NIP Pełna nazwa podmiotu (składającego) Nagłówek informacji GLOBE Version Enumeration #6 Enumeration #7 Enumeration #8 % Emumeration #8 % Enumeration #9 % % Enumeration #10 Enumeration #16 % Enumeration #2 Enumeration #3 Enumeration #2 Enumeration #3 Enumeration #4 Enumeration #11 Enumeration #17 Enumeration #18 Enumeration #19 Enumeration #20 Enumeration #21 Enumeration #22 Enumeration #23 Enumeration #24 Enumeration #25 Enumeration #1 Enumeration #2 Enumeration #3 Enumeration #17 Free text % % Enumeration #11 % Enumeration #11 Enumeration #12 Enumeration #13 Enumeration #14 Enumeration #15