BEPS / GIR TEMPLATE - Frequently Asked Questions (FAQ) ?

Release Notes:

Version	Release Date	Description of Changes
1.0	11th June 2026	First Release of FAQ's
2.0	12th June 2026	Under "Validation & Common Errors" below questions has been added. 11. How to handle the error message "Entity ID Mismatch"? 12. Error: 60023 – FilingCE ResCountryCode 'GB' does not match TransmittingCountry 'US'? 13. Error: 60018 – No RecJurCode matches ReceivingCountry 'UM'? 14. Error: 50007 – The referenced file failed validation against the GIR XML Schema 15. Error: GIR HMRC 12 – GIR102: Must not contain OECD1
		"Annexure" segment has been added at the end of the document.
2.0.1	18th June 2026	Mandatory sheets have been listed out for GIR reporting.
2.0.2	23rd June 2026	Validation and Common errors have been updated.

General Template Usage

1. What is the purpose of this template?

This template is used to collect information required for preparing the OECD GloBE Information Return (GIR) under Pillar Two regulations.

The information entered in the template is converted into a compliant GIR XML report for filing and exchange purposes.

2. Where can I download the template?

Navigate to:

XML Reporting Wizard → Download Template

A blank reporting template will be generated and downloaded for completion.

3. Can I populate the template using formulas?

Yes.

You may use Excel formulas anywhere within the template. During report generation, the application reads the final calculated value displayed in the cell.

The formulas themselves remain intact after upload.

4. Can I link data from my source workbook?

Yes.

You may create Excel links between your source workbook and the reporting template.

Any updates made in the source workbook will automatically flow into the template through the established links.

5. Can I add new worksheets?

Yes.

Additional worksheets may be added for internal calculations or supporting schedules.

However, the application only processes the predefined reporting sheets. Newly added sheets are ignored during XML generation.

6. Can I rename existing sheets?

No.

Predefined reporting sheets must not be renamed.

Renaming them may prevent successful upload or report generation.

7. Can I enter comments inside the template?

Yes.

Comments may be entered in non-reporting areas or columns that do not contain DataTracks column identifiers (CXXX).

Such comments are ignored during report generation.

8. How do I identify reporting fields?

Reporting fields are identified by column IDs such as:

C0010
C0020
C0030

These fields are processed during XML generation.

9. Can I leave optional fields blank?

Yes.

Optional fields may remain blank unless required by your local filing obligation or specific OECD reporting requirements.

10. How are Boolean values entered?

Use either:

true / false

Note: As given in our excel template.

Examples:

Meaning	Value
Yes	true
No	false

Report Info Section

1. What is the Message Type?

Message Type identifies the type of OECD report being submitted.

For GIR reporting, the value must always be: GIR

2. What is Message Type Indicator?

This field identifies whether the submission is:

Code	Meaning
GIR101	New Filing
GIR102	Correction Filing
GIR103	Nil Filing

3. What is Message Reference ID?

Message Reference ID is a unique identifier for the entire GIR filing.

It must be unique for every submission and should not be reused.

4. When should Correction Message Reference ID be completed?

Only when correcting a previously submitted GIR.

The value should reference the original filing being corrected.

5. What date should be entered as Reporting Period?

The Reporting Period should contain the last day of the Reporting Fiscal Year.

Example:

Reporting Year 2024

Reporting Period = 31-Dec-2024

Filing Info Section

1. Who is the Filing Constituent Entity (Filing CE)?

The Filing Constituent Entity is the entity responsible for submitting the GIR on behalf of the MNE Group.

2. What roles can be selected for Filing CE?

Available roles include:

Ultimate Parent Entity
Designated Filing Entity
Designated Local Entity
Constituent Entity
Other

3. What should be entered in the TIN field?

Enter:

Tax Identification Number, or
Functional equivalent number

If unavailable:

GIR3004/NOTIN(Unknown)

may be used according to DT guidance in the template.

DT TIN Format is as follows:

TIN Code/TIN Number (CountryCode)

Multiple TIN codes can be represented as:

{TIN Code/TIN Number (CountryCode), TIN Code/TIN Number (CountryCode),...}

Following are the TIN Codes:

GIR3001=Tax Identification Number

GIR3002=Functionally equivalent number

GIR3003=Agreed GIR designated number

GIR3004=Not required to be reported

Examples:

GIR3001/A1234 (UK)

{GIR3001/A1234 (UK), GIR3001/1231ASDA (US), GIR3002/pwjrewriw(FR)}

NOTIN(unknown)

4. What is the Financial Accounting Standard field?

Enter the accounting standard used by the UPE.

Examples:

IFRS
US GAAP
Local GAAP

5. What currency should be reported?

Enter the reporting currency used for the UPE's consolidated financial statements.

Examples:

UPE Section

6. What is a UPE?

UPE stands for Ultimate Parent Entity.

It is the entity that ultimately owns the MNE Group and prepares consolidated financial statements.

7. Can multiple UPEs be reported?

Yes.

Multi-parented groups may report more than one UPE where applicable.

8. How do I report an Excluded UPE?

Set:

Is Entity Excluded ? = True

and select the relevant exclusion category from the dropdown.

9. What are common Excluded UPE categories?

Examples include:

Governmental Entity
Non-Profit Organisation
Pension Fund
Investment Fund

Subject to OECD definitions.

Constituent Entity (CE) Section

1. What is a Constituent Entity?

A Constituent Entity is any entity included within the scope of the MNE Group for GloBE purposes.

2. What is the CE Ownership Reference?

The ownership reference links a CE to the CE Ownership sheet where ownership percentages are reported.

3. When should CE Ownership Change be completed?

Complete this section whenever ownership percentages changed during the reporting year.

4. How should ownership changes be reported?

Create a CE Ownership Change record.
Record each change date.
Create separate ownership structures for each change date.

5. Can one CE have multiple ownership structures?

Yes.

Separate ownership records may be maintained for different effective dates.

6. Should ownership percentages total 100%?

Yes.

Ownership percentages should generally reconcile to 100%.

Summary Section

1. What is the purpose of the Summary sheet?

The Summary sheet provides high-level jurisdictional information for the MNE Group.

2. What Safe Harbour options are available?

Examples include:

De Minimis Exclusion
QDMTT Safe Harbour
Transitional CbCR Safe Harbour (De Minimis)
Transitional CbCR Safe Harbour (ETR)
Transitional CbCR Safe Harbour (Routine Profit)

3. Can multiple Safe Harbours apply?

Yes.

Multiple Safe Harbour indicators may be applicable depending on the jurisdiction.

Jurisdiction Section

1. What is reported in the Jurisdiction Section?

This section captures:

Jurisdiction characteristics
Safe Harbour elections
ETR calculations
Top-Up Tax calculations
QDMTT information

2. Do I need a Jurisdiction Section for every country?

Yes.

A separate record should generally be created for each jurisdiction in which the MNE Group operates.

3. What is Local Currency?

The local functional currency applicable to the jurisdictional calculations.

ETR & Top-Up Tax

1. What is ETR?

ETR stands for Effective Tax Rate.

It measures adjusted covered taxes relative to GloBE income.

2. When is Top-Up Tax calculated?

Top-Up Tax is generally calculated where the jurisdictional ETR falls below the minimum tax threshold under Pillar Two rules.

3. What is an LTCE?

LTCE stands for Low-Taxed Constituent Entity.

These entities may trigger Top-Up Tax computations.

4. What is SBIE?

SBIE stands for Substance-Based Income Exclusion.

It reduces the amount of income subject to Top-Up Tax calculations.

UTPR Section

1. When should UTPR Attribution be completed?

Complete UTPR Attribution only where Undertaxed Profits Rule allocation applies.

2. What is reported in UTPR Attribution?

The allocation of Top-Up Tax across relevant jurisdictions under UTPR.

Mandatory Sheets for GIR reporting

1. Which sheets are mandatory to be filled in for GIR reporting?

Please find below the list of mandatory sheets that need to be completed for GIR Reporting.

S.no	Mandatory sheets
1	Entity ID List
2	Report Info
3	Filing Info
4	General Section
5	UPE
6	CE
7	CE Ownership
8	Summary
9	Jurisdiction Subgroup
10	Juris with Taxing Rights
11	Jurisdiction Section
12	ETR

Additionally, please find below the sheets that need to be completed only if there is an applicable obligation or relevant data to be reported:

S.no	Sheets only if there is a obligation
1	CE Ownership Change
2	Excluded Entities
3	UTPR Attribution
4	UTPR Attribution Details
5	Initial Activity Other Juris
6	LTCEs
7	LTCE IIRs
8	LTCE IIR Parent Entities

However, based on your reporting obligations, we recommend that you review the applicable OECD Guidelines before submitting the report to the regulator.

Validation & Common Errors

1. Why am I receiving a dropdown validation error?

The selected value does not exactly match an approved dropdown option.

Select values directly from the dropdown list rather than typing manually.

2. Why is my entity reference not recognised?

The reference may:

Not exist in the referenced sheet
Contain spelling differences
Contain leading/trailing spaces

3. Why is the XML generation failing?

Common causes include:

Missing mandatory fields
Invalid dropdown values
Broken references
Invalid dates
Duplicate identifiers

4. Why is my TIN rejected?

Possible reasons:

Incorrect format
Missing issuing country
Invalid TIN type
Missing NOTIN value where applicable

5. How should percentages be entered?

OECD percentages must be reported as decimal values between 0 and 1.

Examples:

Percentage	Entry
25%	0.25
50%	0.5
100%	1

6. Are amounts reported with decimals?

No.

Amounts should be rounded to the nearest whole number for GIR reporting purposes.

7. Can I submit a file with blank mandatory fields?

No.

Mandatory fields must be completed before XML generation and submission.

8. What should I do if a field is not applicable?

Leave it blank unless OECD guidance or local filing rules require a value.

9. Changes in Ownership to "Constituent Entity"

The below example highlights how Changes in Ownership to "Constituent Entity" (CE) can be entered

Example: CE with code MYENTITY004 in sheet "CE".

The Entity's Ownership details are specified using reference "MYENTITY004OWN001".

They can be entered in sheet "CE Ownership", as shown below:

The Entity's Ownership Change details are specified using reference "MYENTITY004OWNCHG001".

They can be entered in sheet "CE Ownership Change", as shown below:

The Ownership structure as on each change date is once again specified in sheet "CE Ownership" (using the reference given under column "Pre Ownership Details" of sheet "CE Ownership Change"), as shown below:

10. For fields such as Transitional CbCR Safe Harbour Revenue, Profit, and Income Tax, should the values be reported in GBP or EUR? Also, should the full amount be entered?

Report the amounts in the currency specified in the Filing Info → Currency section of the GIR. Enter the full amount as a whole number, without abbreviations such as K, M, or Million.

Example:

Description	Actual Amount	Value to Enter
Revenue	£900 million	900000000
Profit	£45.5 million	45500000
Income Tax	£8.2 million	8200000

Note: If the reporting currency is EUR, convert the amounts to EUR before reporting.

11. How to handle the error message "Entity ID Mismatch"?

Scenario:

This error occurs when there is a mismatch between the Sending Entity ID specified in the template (Report Info sheet) and the Entity ID configured in the application, or when the field is left blank.

Example:
Application Entity ID: XEPLR0022103708
Template Sending Entity ID: (Blank or Different Value)

Root Cause:

This error occurs because the Sending Entity ID in the template does not match the Entity ID configured in the application, or the field is not populated. The system validates this identifier during report processing, and any inconsistency results in a failure.

Solution:

1. Open the Excel template

2. Navigate to the Report Info sheet

3. Locate Sending Entity ID (Cell D3)

4. Enter the correct Entity ID (e.g., XEPLR0022103708)

5. Ensure the value exactly matches the application (no extra spaces or differences)

6. Save and re-upload the template

Notes:

Sending Entity ID is a mandatory field
The value must exactly match the application configuration
Even small mismatches (extra space, wrong character) will trigger this error

12. Error: 60023 – FilingCE ResCountryCode 'GB' does not match TransmittingCountry 'US'

Scenario:

This error occurs when the Transmitting Country specified in the template does not match the Transmitting Country configured in the application.

Example:

Application Transmitting Country: US
Template Transmitting Country: GB

Root Cause:

During validation, the system compares the Transmitting Country in the template with the value configured in the application. If the values do not match, error 60023 is triggered.

Solution:

Open the Excel template.
Go to the Report Info sheet.
Locate Transmitting Country (Cell D4).
Update the value to match the country configured in the application.
Save and re-upload the template.

Notes:

The Transmitting Country in the template must exactly match the value configured in the application.

13. Error: 60018 – No RecJurCode matches ReceivingCountry 'UM'

Scenario:

This error occurs when the Receiving Country specified in the template does not match the Receiving Country configured in the application.

Example

Application Receiving Country: GB
Template Receiving Country: UM

Root Cause:

During validation, the system checks whether the Receiving Country in the template matches a valid jurisdiction code and aligns with the application configuration. If the value is invalid or does not match the configured country, error 60018 is triggered.

Solution:

Open the Excel template.
Navigate to the Report Info sheet.
Locate Receiving Country (Cell D5).
Update the value to match the correct country code configured in the application (e.g., GB).
Save and re-upload the template.

Notes:

The Receiving Country must exactly match the value configured in the application.
Verify the configured country code before generating the report.
Use valid ISO country codes (e.g., GB, US).

14. Error: 50007 – The referenced file failed validation against the GIR XML Schema

Scenario:

This error occurs when the Message Type field in the template is left blank or contains an invalid value other than GIR.

Example:

Valid Value: GIR
Template Value: Blank, ABC, TEST

Root Cause:

The Message Type is a mandatory field in the GIR XML schema and must contain the value GIR. Any missing or incorrect value will cause schema validation to fail and trigger error 50007.

Solution:

Open the Excel template.
Navigate to the Report Info sheet.
Locate Message Type (Cell D6).
Enter GIR as the value.
Save and re-upload the template.
Re-run the GIR report.

Note:

Message Type is a mandatory field.
The value must be GIR.
Ensure there are no extra spaces or invalid characters.

15. Error: GIR HMRC 12 – GIR102: Must not contain OECD1

Scenario:

This error occurs when the Message Type Indicator in the template does not match the Report Type selected in the application.

Example:

Application Report Type: GIR HMRC (expects GIR102)
Template Message Type Indicator: OECD1

Root Cause:

The Message Type Indicator in the template does not align with the expected value for the selected report type in the application. As a result, validation fails and triggers this error.

Solution:

Open the Excel template.
Navigate to the Report Info sheet.
Locate Message Type Indicator (Cell D9).
Update the value to match the selected report type (e.g., GIR101 for New Data).
Save and re-upload the template.
Re-run the report.

Note:

The Message Type Indicator must match the selected report type in the application.
Verify the report type before generating the report.
Any mismatch between the template and application configuration will trigger this error.

16. Empty spaces or unnecessary data in the table area.

Validation error

Presence of duplicate record with value { Column1 = , Column2 = } in sheet Summary.

Presence of duplicate record with value { Column1 = , Column2 = } in sheet Jurisdiction Section.

Resolution

The error might be caused by empty spaces or unnecessary values present in the table area. For example, please refer to the screenshot below.

Please use Ctrl + End and then navigate to the cell highlighted in the screenshot below. Then, press Ctrl + Shift + Right Arrow followed by Ctrl + Shift + Down Arrow to select the unwanted cells.

Once selected, click the Delete button to remove any empty spaces or values not required, including any empty cells or extra spaces.

17. Handling Schema Validation Errors

A Schema Validation Error generally occurs when a mandatory child element is missing under a declared parent element.

The validation error message will specify:

The parent element where the issue occurred.
The missing or expected child element that must be populated.

Validation Error:

The element 'OverallComputation' in namespace 'urn:oecd:ties:globe:v2' has invalid child element 'SubstanceExclusion' in namespace 'urn:oecd:ties:globe:v2'. List of possible elements expected: 'IncomeTaxExpense' in namespace 'urn:oecd:ties:globe:v2'.

Explanation:

The error indicates that in the ETR Overall Computation sheet, the Substance Exclusion element has been populated. However, as per the schema sequence, the system expects the Income Tax Expense child element to be populated before the Substance Exclusion element.

Populate the Income Tax Expense field in the ETR Overall Computation sheet and run the validation again.

18. Process Error

Validation Error:

While uploading the input Excel template containing the data, if you receive an error as shown in the screenshot below, it may be because one or more sheets in the template are missing or hidden.

Resolution

To resolve this issue, use the scroll option in the application to identify the missing sheet. Then navigate to the Excel template and either add the missing sheet or unhide the hidden sheet. After making the necessary changes, save the template and upload it again.

19. How to handle the error message "GIR HMRC 12: GIR102: Must not contain OECD1"?

Scenario:

This error occurs when theMessage Type Indicator in the template (Report Info sheet) does not match the Report Type selected in the application while generating the report.

Example:
Application Report Type: GIR HMRC (expects GIR102)
Template Message Type Indicator: OECD1

Root Cause:

This error occurs because the Message Type Indicator value in the template does not align with the expected value based on the Report Type selected in the application.

Solution:

Open the Excel template.
Navigate to the Report Info sheet.
Locate Message Type Indicator (Cell D9).
Update the value to match the selected Report Type.
Example: Enter GIR101 (New Data) if applicable.
Save and re-upload the template.
Re-generate the report.

Notes:

Message Type Indicator must always match the Report Type selected in the application.
Verify the expected value before generating the report.

20. How to handle the error message "60021: Reporting Period End Date Mismatch"?

Scenario:

This error occurs when theReporting Period specified in the template does not match the Report Year selected in the application.

Example:
Application Report Year: 31-Dec-2024
Template Reporting Period: 31-Dec-2023

Root Cause:

This error occurs because the Reporting Period End Date in the template does not align with the Report Year selected in the application.

Solution:

Open the Excel template.
Navigate to the Report Info sheet.
Locate Reporting Period (Cell D12).
Update the date to match the selected Report Year.
Save the template.
Re-upload and generate the report.

Notes:

Reporting Period must always match the selected Report Year.
This is a data validation issue and not a date format issue.
Even a correctly formatted date will fail validation if the year is incorrect.

21. How to handle the error message "50007: The referenced file failed validation against the GIR XML Schema"?

Scenario:

This error occurs when theReceiving Jurisdiction Code(s) field in the General Section sheet is left blank or contains invalid values.

Example:
Valid Values: GB, FR, IT, ES
Invalid Values: Blank, US, ABC, XYZ

Root Cause:

This error occurs because the Receiving Jurisdiction Code(s) field is mandatory and must contain only valid jurisdiction codes supported by the GIR XML schema.

Solution:

Open the Excel template.
Navigate to the General Section sheet.
Locate Receiving Jurisdiction Code(s) (Cell D3).
Enter valid values from the allowed list as per the (Jurisdiction codes) table below.
Ensure multiple values are comma-separated without extra spaces.
Save and re-upload the template.
Re-generate the report.

Notes:

Receiving Jurisdiction Code(s) is a mandatory field.
Jurisdiction code is 2 -character alphabetic country code and country name listed on the ISO 3166-1 Alpha 2 standard.
Invalid or blank values will cause schema validation failure.

Jurisdiction codes
Australia (AU)	Germany (DE)	Norway (NO)
Austria (AT)	Gibraltar (GI)	Poland (PL)*
Barbados (BB)	Greece (GR)*	Portugal (PT)
Belgium (BE)	Hungary (HU)	Romania (RO)
Bulgaria (BG)	Ireland (IE)	Slovenia (SI)
Canada (CA)	Italy (IT)	South Africa (ZA)
Croatia (HR)	Japan (JP)	Spain (ES)
Czechia (CZ)	Korea (KR)	Sweden (SE)
Denmark (DK)	Liechtenstein (LI)	Switzerland (CH)
Finland (FI)	Luxembourg (LU)	Türkiye (TR)
France (FR)	The Netherlands (NL)	United Kingdom (GB)

22. How to handle the error message "60004: A File can contain either new records (OECD1) or corrections (OECD2/OECD3), but should not contain a mixture of both"?

Scenario:

This error occurs when a file contains a mixture of New Data (OECD1) and Correction/Delete Data (OECD2/OECD3) records.

Example:

General Section Document Type Indicator: OECD2

Other Records Document Type Indicator: OECD1

Root Cause:

The GIR schema does not allow new and corrected records to exist within the same file. All records must use the same Document Type Indicator.

Solution:

Open the Excel template.
Navigate to the General Section sheet.
Locate Document Type Indicator (R0070).
Ensure all records use the same value:
- OECD1 for New Data.
- OECD2 or OECD3 for Corrections/Deletions.
Verify consistency across all sheets.
Save and re-upload the template.

Notes:

A single file can contain only one record type.
Mixing OECD1 and OECD2/OECD3 records will always trigger this error.
Verify the Document Type Indicator across all data sections.

23. How to handle the error message "70029: Ownership/TIN must match OtherUPE/ID/TIN or ExcludedUPE/ID/TIN"?

Error:

70029: When OwnershipType is GIR801, Ownership/TIN must match either the OtherUPE/ID/TIN or ExcludedUPE/ID/TIN elements

Scenario:

This error occurs when Ownership Type = GIR801 and the Entity ID in the UPE sheet is blank, invalid, or not linked to a valid TIN.

Example:
Ownership Type: GIR801
Entity ID (UPE Sheet): Blank or Invalid
Entity ID List Sheet: Contains valid Entity IDs and TINs

Root Cause:

When Ownership Type is set to GIR801, the system validates the relationship between the Entity ID and its associated TIN. Missing or invalid mappings cause the validation to fail.

Resolution:

Open the Excel template.
Navigate to the UPE sheet.
Locate Entity ID (C0020).
Enter a valid Entity ID from the Entity ID List sheet.
Ensure the selected Entity ID has a valid linked TIN.
Verify that the TIN mapping aligns with the OtherUPE or ExcludedUPE information.
Save and re-upload the template.
Re-generate the report.

Notes:

When Ownership Type = GIR801, TIN validation is mandatory.
The Entity ID must exist in the Entity ID List sheet.
The Entity ID must be linked to a valid TIN.

24. How to handle the error message "The element 'Exception' has invalid child element 'TIN'. Expected element: 'ExceptionRule'"?

Scenario:

This error occurs when a TIN value is entered in the Exception section while both Exception Rules (Art 2.1.3 and Art 2.1.5) are not set to True.

Example:
Exception Rule Art 2.1.3: False
Exception Rule Art 2.1.5: False
Exception → TIN: Provided

Root Cause:

The GIR XML schema allows a TIN within the Exception section only when a valid Exception Rule is enabled. If both Exception Rules are False, the Exception section must not contain a TIN.

Resolution:

Open the Excel template.
Navigate to the CE sheet.
Set either:
- Exception Rule Art 2.1.3 (C0060) = True, or
- Exception Rule Art 2.1.5 (C0070) = True.
Verify that the Exception section is populated correctly.
Save and re-upload the template.
Re-generate the report.

Notes:

TIN should only be provided when a valid Exception Rule is set to True.
If both Exception Rules are False, the Exception section must not contain a TIN.
This is a schema structure validation error rather than a simple data-entry issue.

25. How to handle the error message "The 'urn:oecd:ties:globe:v2' element is invalid"?

Error:

The 'urn:oecd:ties:globe:v2:Total' element is invalid - The value '232328.27103918028' is invalid according to its datatype 'http://www.w3.org/2001/XMLSchema:integer' - The string '242621.28102311711' is not a valid Integer value.

Scenario:

This error occurs when a field that accepts only integer values is populated with a decimal value in the Excel template. During report generation, the GIR XML schema validates the data type of each field. If a decimal value is provided where an integer is expected, the report validation fails.

Example:
Expected Value: 242621 (Integer)
Template Value: 242621.28102311711 (Decimal)

Root Cause:

The affected field in the GIR XML schema is defined with the integer data type. Since the template contains a decimal value, the generated XML does not conform to the schema requirements, resulting in a validation error.

Solution:

Open the Excel template.
Navigate to the sheet containing the affected Total field.
Locate the value referenced in the validation error.
Verify that the field contains only an integer value.
Remove the decimal portion or round the value appropriately, based on your reporting requirements.
Ensure the final value does not contain decimal places (for example, use 242621 instead of 242621.28102311711).
Save the template.
Re-upload the template and generate the report again.

Notes:

The affected field accepts integer values only.
Decimal values are not supported and will fail XML schema validation.
Review all numeric fields that are expected to contain whole numbers before generating the report to avoid similar validation errors.

26. How to handle the error message "The 'urn:oecd:ties:globe:v2' element is invalid"?

Error:

The 'urn:oecd:ties:globe:v2:MessageType' element is invalid - The value 'GIR ' is invalid according to its datatype 'urn:oecd:ties:globe:v2:MessageType_EnumType' - The Enumeration constraint failed.

Scenario:

This error occurs when the Message Type specified in the template contains an invalid value or additional characters (such as leading/trailing spaces) that are not part of the allowed enumeration defined by the GIR XML schema.

Example:
Valid Value: GIR
Template Value: **GIR ** (with a trailing space)

Root Cause:

The GIR XML schema accepts only predefined Message Type values. Any extra spaces, spelling mistakes, or unsupported values will fail the enumeration validation.

Solution:

Open the Excel template.
Navigate to the Report Info sheet.
Locate the Message Type field.
Ensure the value exactly matches the permitted value (for example, GIR).
Remove any leading or trailing spaces.
Save and re-upload the template.
Generate the report again.

Notes:

Message Type is case-sensitive and must match the schema-defined value.
Avoid copying values from external sources that may introduce hidden spaces.
Even a single extra space will trigger this validation error.

27. How to handle the error message "The element 'Art3.2.2' has incomplete content. List of possible elements expected: 'ElectionYear'"?

Error:

The element 'Art3.2.2' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'ElectionYear' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when the Art 3.2.2 election is selected, but the mandatory Election Year field is not populated.

Example:

Art 3.2.2 = TRUE

Election Year = Blank

Root Cause:

The GIR schema requires an Election Year whenever Art 3.2.2 is reported. If the election is present without its corresponding year, the XML structure becomes incomplete.

Solution:

Open the Excel template.
Navigate to the sheet containing Art 3.2.2.
Verify whether the election has been selected.
If selected, populate the Election Year field.
Save the template.
Re-upload and generate the report.

Notes:

Election Year is mandatory whenever Art 3.2.2 is applicable.
Leaving the Election Year blank will always result in schema validation failure.

28. How to handle the error message "The element 'NoDefTaxAllocation' has incomplete content. List of possible elements expected: 'ElectionYear'"?

Error:

The element 'NoDefTaxAllocation' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'ElectionYear' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when the No Deferred Tax Allocation election is reported without specifying the mandatory Election Year.

Example:

No Deferred Tax Allocation = TRUE

Election Year = Blank

Root Cause:

Whenever the No Deferred Tax Allocation election is selected, the GIR schema requires an Election Year to identify the applicable reporting period.

Solution:

Open the Excel template.
Navigate to the section containing No Deferred Tax Allocation.
Enter the applicable Election Year.
Save and regenerate the report.

Notes:

Election Year is mandatory when this election is reported.
Verify that the year corresponds to the reporting period.

29. How to handle the error message "The element 'Art3.2.1.c' has incomplete content. List of possible elements expected: 'ElectionYear'"?

Error:

The element 'Art3.2.1.c' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'ElectionYear' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when the Art 3.2.1(c) election has been reported without providing the required Election Year.

Example:

Art 3.2.1(c) = TRUE

Election Year = Blank

Root Cause:

The schema requires every election under Article 3.2.1(c) to include the applicable Election Year.

Solution:

Populate the corresponding Election Year before generating the report.

Notes:

Whenever an election is reported, always verify that its mandatory child fields are also populated.

30. How to handle the error message "The element 'SubGroup' has incomplete content. List of possible elements expected: 'TypeofSubGroup'"?

Error:

The element 'SubGroup' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'TypeofSubGroup' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when SubGroup information is provided but the mandatory Type of SubGroup field is left blank.

Example:

SubGroup Name = ABC Holdings

Type of SubGroup = Blank

Root Cause:

The GIR schema requires every SubGroup element to specify its Type of SubGroup.

Solution:

Open the template.
Navigate to the SubGroup section.
Select the appropriate Type of SubGroup.
Save and regenerate.

31. How to handle the error message "The element 'AdjustedCoveredTax' has incomplete content. List of possible elements expected: 'Adjustments, DeferTaxAdjustAmt'"?

Error:

The element 'AdjustedCoveredTax' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'Adjustments, DeferTaxAdjustAmt' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when an Adjusted Covered Tax record is reported without providing either Adjustments or Deferred Tax Adjustment Amount.

Example:

Adjusted Covered Tax = Reported

Adjustments = Blank

Deferred Tax Adjustment Amount = Blank

Root Cause:

The schema requires supporting adjustment information whenever Adjusted Covered Tax is reported.

Solution:

Populate the required Adjustment details or Deferred Tax Adjustment Amount, as applicable.

Notes:

Do not leave mandatory child elements blank when reporting Adjusted Covered Tax.

32. Why does the GIR template fail validation when the ETR is greater than 100%?

The GIR template validates the ETR field based on the OECD GIR XML schema specification. The ETR Rate (ETRRate) field uses the globe:percentage data type, which accepts values only between 0 and 1 (inclusive) in decimal format.

For example:

0 = 0%
0.25 = 25%
0.50 = 50%
1.00 = 100%

Any value greater than 1 (100%) or less than 0 is considered invalid by the schema and will cause the template validation to fail. Therefore, if the calculated ETR exceeds 100% (for example, 155%, which would be represented as 1.55), the system will reject the value during validation.

In such cases, the underlying ETR calculation and source data should be reviewed, as the OECD schema does not permit ETR values above 100% in the ETRRate field.

33. Scheme Error - The element 'Art3.2.2' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'ElectionYear' in namespace 'urn:oecd:ties:globe:v2'.

A schema validation error occurs when the GIR XML generated from the template does not conform to the OECD GIR XML schema. This typically happens when a mandatory field is missing, an element is entered in the wrong order, or the value provided does not meet the required format or data type.

The error indicates that the ElectionYear element is mandatory under the Art3.2.2 section but has not been provided.

Resolution:

Navigate to the ETR sheet in the GIR template.

Populate the Election Year field with the applicable year.

Save the template and run the validation again.

34. Scheme Error - How can I resolve the schema validation error stating that 'LowTaxJurisdiction' is an invalid child element and 'GLoBETax' is expected?

Error

The element 'JurisdictionSection' in namespace 'urn:oecd:ties:globe:v2' has invalid child element 'LowTaxJurisdiction' in namespace 'urn:oecd:ties:globe:v2'. List of possible elements expected: 'GLoBETax' in namespace 'urn:oecd:ties:globe:v2'.

Resolution

The application is unable to read the GLoBE Tax values from the Jurisdiction Section, causing the XML elements to be generated in an incorrect order.

In the Jurisdiction Section sheet, ensure that the GLoBE Tax columns contain values.
Then, check Column F. If the cell contains a reference that is linked from another worksheet, replace it with a direct reference to the corresponding cell in the ETR sheet instead of linking through another sheet.
After updating the references, regenerate the XML and validate the template again.

35. Scheme Error - How can I resolve error 60024: 'JurWithTaxingRights/JurisdictionName must be provided'?

Error

60024 : If the Summary contains any of the following elements: SafeHarbour, ETRRange, SBIE, QDMTTut, GLoBETut, then the JurWithTaxingRights/JurisdictionName must be provided.

Resolution

This validation error occurs when one or more of the following fields are populated in the Summary section:

Safe Harbour
ETR Range
SBIE
QDMTT UTPR
GLoBE UTPR

If any of these fields contain a value, the Jurisdiction with Taxing Rights must also be specified.

Navigate to the Summary section of the GIR template.

Identify the record where any of the following fields contain a value: Safe Harbour, ETR Range, SBIE, QDMTT UTPR, or GLoBE UTPR.

Ensure that the corresponding Jurisdiction with Taxing Rights field is also populated with the applicable jurisdiction.

36. Scheme Error - How can I resolve the schema validation error stating that 'SubstanceExclusion' is an invalid child element and 'IncomeTaxExpense' is expected?

Error

Resolution

The error indicates that the Income Tax Expense field is missing before the Substance Exclusion element. Since the OECD schema expects IncomeTaxExpense to appear first, the XML validation fails when it encounters SubstanceExclusion.

Navigate to the Overall ETR Computation sheet.

Ensure that the Income Tax Expense field is populated before Substance Exclusion.

If the Substance Exclusion field contains a value, verify that Income Tax Expense has also been entered.

Regenerate the XML and validate the template again.

37. How can I resolve error 70026: 'When the GloBEStatus contains the value of GIR305, then the OwnershipPercentage must equal 100%'?

Error

70026 : When the GloBEStatus contains the value of GIR305, then the OwnershipPercentage must equal 100%

Resolution

This validation error occurs when an entity is reported as a Permanent Establishment (GIR305), but the corresponding Ownership Percentage is not set to 100%.

Navigate to the Entity ID List sheet.
Identify the entity where Permanent Establishment (GIR305) is set to Yes.
Then, navigate to the CE Ownership sheet and locate the corresponding entity.
Update the Ownership Percentage to 100%.
Regenerate the XML and validate the template again.

38. How to handle the error message "The element 'Adjustment' has invalid child element 'Recast'"?

Error:

The element 'Adjustment' in namespace 'urn:oecd:ties:globe:v2' has invalid child element 'Recast' in namespace 'urn:oecd:ties:globe:v2'. List of possible elements expected: 'Amount, AdjustmentItem' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when the Recast element is entered directly under Adjustment, whereas the schema expects Amount and Adjustment Item.

Example:

Adjustment

→ Recast ❌

Expected

Adjustment

→ Amount

→ Adjustment Item

Root Cause:

The XML structure does not allow Recast directly under Adjustment.

Solution:

Populate the Amount and Adjustment Item fields correctly. Ensure Recast information is entered only in its designated section.

Notes:

This is a schema hierarchy error rather than a data validation issue.

39. How to handle the error message "The element 'CEComputation' has invalid child element 'TIN'"?

Error:

The element 'CEComputation' in namespace 'urn:oecd:ties:globe:v2' has invalid child element 'TIN' in namespace 'urn:oecd:ties:globe:v2'. List of possible elements expected: 'AdjustedIncomeTax' in namespace 'urn:oecd:ties:globe:v2'.

Scenario:

This error occurs when a TIN value is entered within the CE Computation section where it is not permitted.

Example:

CE Computation

→ TIN ❌

Expected

CE Computation

→ AdjustedIncomeTax

Root Cause:

The GIR schema defines a fixed sequence of elements under CE Computation. TIN is not one of the permitted child elements.

Solution:

Remove the TIN from the CE Computation section and populate only the fields supported by the schema.

Notes:

Always populate fields according to the prescribed XML hierarchy.

40. How to handle the error message 70120: Total element calculation mismatch?

Error:

70120 : The Total element shall equal the following calculation: DeferTaxExpense + Sum of all values reported in Adjustments/Amount + Recast/Higher + Recast/Lower (if any element is not provided, it is treated as a 0 value)

Scenario:

This error occurs when the value reported in the Total field does not match the calculated value derived from the required components.

Example:

Defer Tax Expense = 100

Adjustment Amount = 50

Recast Higher = 25

Recast Lower = 10

Expected Total = 185

Reported Total = 180

Root Cause:

The GIR validation rule recalculates the Total using the following formula:

Total = DeferTaxExpense + Sum of Adjustment Amounts + Recast Higher + Recast Lower

If the reported Total differs from the calculated value, validation fails.

Solution:

Verify the values entered for:
- Deferred Tax Expense
- Adjustment Amounts
- Recast Higher
- Recast Lower
Recalculate the Total.
Update the Total field.
Save and regenerate the report.

Notes:

Missing values are treated as 0 during calculation.
Ensure manual totals are consistent with the calculated values.

41. How to handle whitespace validation errors?

Error:

Error for Indicate white spaces

Scenario:

This error occurs when one or more fields contain leading spaces, trailing spaces, multiple consecutive spaces, or hidden whitespace characters.

Example:

❌ " GIR"

❌ "GIR "

❌ "ABC Ltd"

✔ "GIR"

✔ "ABC Ltd"

Root Cause:

The GIR XML schema validates text values exactly as provided. Additional whitespace is treated as part of the value and may violate schema or business rule validations.

Solution:

Open the Excel template.
Locate the field referenced in the validation error.
Remove leading and trailing spaces.
Eliminate unnecessary multiple spaces.
Save and upload the template again.
Regenerate the report.

Notes:

Hidden spaces are often introduced when copying data from external sources.
Use Excel's TRIM() function where appropriate to remove unwanted spaces.
Always review text fields before generating the report.

42. How to handle the error message "The element 'SubGroup' in namespace 'urn:oecd:ties:globe:v2' has incomplete content. List of possible elements expected: 'TypeofSubGroup' in namespace 'urn:oecd:ties:globe:v2'"?

Scenario:

This error occurs when a SubGroup is reported in the GIR template, but the mandatory Type of SubGroup field is left blank or not populated with a valid value. As per the OECD GIR schema, every SubGroup must specify its corresponding Type of SubGroup.

Example:

SubGroup	Type of SubGroup
Reported	(Blank) ❌

SubGroup	Type of SubGroup
Reported	GIR1601 – Constituent Entities ✅

Root Cause:

TheSubGroup element is incomplete because the mandatory child element TypeofSubGroup is missing. According to the OECD GIR schema, each subgroup identified for the GloBE computation must be classified using one of the permitted subgroup types.

Solution:

Open the Excel template.
Navigate to the ETR section containing the SubGroup details.
Locate the Type of SubGroup field.
Select the appropriate subgroup type from the permitted values:
- GIR1601 – Constituent Entities
- GIR1602 – Minority-Owned Subgroup
- GIR1603 – Standalone MOCEs
- GIR1604 – Investment Entities
- GIR1605 – JV Group
- GIR1606 – Stateless Constituent Entity
- GIR1607 – Transitional CbCR Safe Harbour – Constituent Entities
- GIR1608 – Transitional CbCR Safe Harbour – JV Group
- GIR1609 – Transitional UTPR Safe Harbour
Save the template.
Re-upload the template and generate the report again.

Notes:

Type of SubGroup is a mandatory field whenever a SubGroup is reported.
Each subgroup represents a specific perimeter of the GloBE computation and must be classified using one of the valid GIR enumeration values.
As per the OECD GIR guidance, multiple subgroups may be reported within the same jurisdiction, but each must have its own Type of SubGroup.
The TIN reported for the subgroup should correspond to the entity at the top of the ownership structure of that subgroup.
Leaving the Type of SubGroup blank or entering an unsupported value will result in this schema validation error.

43. How to handle the error message "The element 'OverallComputation' has invalid child element 'SubstanceExclusion'. List of possible elements expected: 'FANIL'"?

Error:

globe:SubstanceExclusion,"Error(Schema)","The element 'OverallComputation' in namespace 'urn:oecd:ties:globe:v2' has invalid child element 'SubstanceExclusion' in namespace 'urn:oecd:ties:globe:v2'. List of possible elements expected: 'FANIL' in namespace 'urn:oecd:ties:globe:v2'.","The element 'OverallComputation' in namespace 'urn:oecd:ties:globe:v2' has invalid child element 'SubstanceExclusion' in namespace 'urn:oecd:ties:globe:v2'. List of possible elements expected: 'FANIL' in namespace 'urn:oecd:ties:globe:v2'."

Scenario:

This error occurs when theOverallComputation section in the template is incomplete or contains elements in an incorrect sequence. The GIR XML schema expects the mandatory element FANIL to appear before SubstanceExclusion. If FANIL is missing or left blank, the schema reports SubstanceExclusion as an invalid child element.

Example:

OverallComputation:

FANIL = (Blank) ❌
SubstanceExclusion = Populated

Root Cause:

According to the OECD GIR Guidance (Page 86 onwards), theOverallComputation section contains mandatory elements such as FANIL and Net GloBE Income. Optional adjustment-related elements can only be reported after the mandatory elements are correctly populated. If a mandatory element is missing, the XML structure becomes invalid and the schema raises this error.

Solution:

Open the Excel template.
Navigate to the OverallComputation section.
Verify that all mandatory fields are populated, including:
- FANIL
- Net GloBE Income
Ensure optional adjustment-related fields are populated only where applicable.
Save the template.
Re-upload the template and generate the report again.

Notes:

FANIL and Net GloBE Income are mandatory fields in the OverallComputation section.
Adjustment-related elements are optional.
This is a schema structure validation error and generally indicates that one or more mandatory fields have not been completed before optional elements are reported.
Always ensure that mandatory elements are populated before entering optional computation details.

44. How to handle the error message "Presence of duplicate record with value { Column1 = (IN) INDIA, Column2 = Jur CZECHIA }"?

Error:

Jurisdiction Section,"Error","Presence of duplicate record with value { Column1 = (IN) INDIA, Column2 = Jur CZECHIA } in sheet Jurisdiction Section.","Presence of duplicate record with value { Column1 = (IN) INDIA, Column2 = Jur CZECHIA } in sheet Jurisdiction Section."

Scenario:

This validation message may appear when the same jurisdiction is reported multiple times within the Jurisdiction Section.

Example:

Jurisdiction Taxing Rights
India Czechia
India Czechia

Root Cause:

The same jurisdiction can be reported more than once when it relates to different taxing rights. This reporting structure is supported by the GIR reporting requirements.

Solution:

Review the records in the Jurisdiction Section.
Verify that the repeated jurisdiction entries relate to different taxing rights.
Ensure that the reported information is accurate and complete.

Notes:

Reporting the same jurisdiction multiple times is permitted when each record represents a different taxing right.
Verify the jurisdiction details before proceeding with report generation.

45. How to handle the error message "70087: The Total integer for the SubstanceExclusion is equal to the following calculation: PayrollCost * PayrollMarkUp + TangibleAssetValue * TangibleAssetMarkup"?

Error:

Total,"Error","70087 : The Total integer for the SubstanceExclusion is equal to the following calculation: PayrollCost * PayrollMarkUp + TangibleAssetValue * TangibleAssetMarkup","70087 : The Total integer for the SubstanceExclusion is equal to the following calculation: PayrollCost * PayrollMarkUp + TangibleAssetValue * TangibleAssetMarkup"

Scenario:

This error occurs when the Total value reported under the Substance Exclusion section does not match the calculated value based on the Payroll Cost, Payroll Mark-Up, Tangible Asset Value, and Tangible Asset Mark-Up.

Example:

Payroll Cost = 100,000

Payroll Mark-Up = 5% (0.05)

Tangible Asset Value = 500,000

Tangible Asset Mark-Up = 8% (0.08)

Expected Total = (100,000 × 0.05) + (500,000 × 0.08) = 5,000 + 40,000 = 45,000

Reported Total = 44,000 ❌

Since the reported Total does not equal the calculated value, validation error 70087 is triggered.

Root Cause:

The GIR validation rule verifies that the Total reported for Substance Exclusion is calculated as:

Total = (Payroll Cost × Payroll Mark-Up) + (Tangible Asset Value × Tangible Asset Mark-Up)

If the reported Total differs from the calculated value, the validation fails.

Solution:

Open the Excel template.
Navigate to the Substance Exclusion section.
Verify the values entered for:
- Payroll Cost
- Payroll Mark-Up
- Tangible Asset Value
- Tangible Asset Mark-Up
Recalculate the Total using the formula:
Total = (Payroll Cost × Payroll Mark-Up) + (Tangible Asset Value × Tangible Asset Mark-Up)
Update the Total field with the correct calculated value.
Ensure the Total is entered as an integer, where required by the schema.
Save the template.
Re-upload the template and generate the report again.

Notes:

The Total value must exactly match the calculated result derived from the specified formula.
Verify that the Payroll and Tangible Asset values, along with their corresponding mark-up percentages, are entered correctly.
Ensure the Total complies with the expected data type (integer, where applicable) before generating the report.

46. Why am I getting Error 70012 – All entities in the same jurisdiction must have the same Rules?

Error code

70012 : All Entities (i.e. ExcludedUPE, OtherUPE or CEs) with residence in same Jurisdiction (same ResCountryCode(AU)) must have same Rules, unless the Rules element contains the Value GIR204 (QDMTT).

Why

This validation ensures that all entities resident in the same jurisdiction have a consistent set of GloBE Rules reported in the Corporate Structure (Entity ID list sheet) section.

For example, if multiple entities have the same Residence Country Code (ResCountryCode = AU), they must all report the same Rule(s). The only exception is GIR204 (Qualified Domestic Minimum Top-up Tax - QDMTT), which may be reported in addition to the other applicable rules.

Resolution

Identify all entities with the same Residence Country Code (for example, AU) in the Entity ID list sheet.
Review the Rules selected for each of those entities.
Ensure that every entity resident in the same jurisdiction has the same Rule selection.
If QDMTT (GIR204) applies in that jurisdiction, it may be selected in addition to the common Rule(s). This will not trigger Error 70012.

47. Why am I getting Error 70033 – The TIN provided must match with a TIN reported for any other CE in the Corporate Structure?

Error

70033 : The TIN provided must match with a TIN reported for any other CE in the CorporateStructure.

Why

This error occurs when the TIN entered in the QIIR Exception section does not correspond to another Constituent Entity (CE) reported in the Corporate Structure.

According to the OECD GIR User Guide, when a QIIR Exception is reported under Article 2.1.3 or Article 2.1.5, the Filing Constituent Entity must report the TIN of the other Parent Entity that is required to apply the Qualified Income Inclusion Rule (QIIR). This may be:

An Ultimate Parent Entity (UPE),
Another Intermediate Parent Entity (IPE), or
Another Partially-Owned Parent Entity (POPE).

Resolution

Review the QIIR Exception section in the CE Sheet.
Verify that the TIN entered (Column I) belongs to the other Parent Entity responsible for applying the Qualified IIR.
Ensure that this TIN has already been reported as a Constituent Entity (CE) in the Corporate Structure (Entity ID list sheet).
Do not enter the TIN of the current reporting entity in the QIIR Exception section.

48. Why am I getting Error 70046 – Transitional CbCR Safe Harbour is completed, but the Subgroup element of the ETR is missing or invalid?

Error

70046 : When the TransitionalCbCRSafeHarbour is completed for a jurisdiction, then Subgroup element of the ETR must be completed, the TypeofSubGroup must contain either GIR1607 or GIR1608.

Why

This error occurs when a Transitional CbCR Safe Harbour has been reported for a subgroup in the Summary sheet, but the corresponding Subgroup information is either missing from the ETR section or has an incorrect Type of Subgroup.

When the Transitional CbCR Safe Harbour is completed for a subgroup, the OECD GIR requires a matching Subgroup record in the ETR sheet.

Resolution

1. Navigate to the ETR sheet for the affected jurisdiction.

2. Ensure that the Type of Subgroup is set to one of the following valid values(Column J or Column K):

GIR1607
GIR1608

3. Confirm that the subgroup reported in the Transitional CbCR Safe Harbour section matches the subgroup reported in the ETR section.

How to look for the information in the OECD guide?

While completing the template, if you are unsure about what information should be populated in a particular field, you can refer to the OECD GloBE Information Return (GIR) guidance. The example below explains how to locate the relevant reference in the guide.

Scenario

You would like to know how to populate data in the CE Ownership sheet of the DataTracks template.

Steps

1. Open the OECD GIR guidance document.

2. Navigate to the Table of Contents and select MNE Group Information. Then you will be redirected to the page where the information is present.

3. Under the Constituent Entity section, identify the reference number for the relevant data element. For example, the Constituent Entity section is referenced as 1.3.2.1.

4. If you need information about the TIN field in the CE Ownership sheet, note the corresponding field number in the guide. For TIN, the reference number is 9.

5. Combine the section number and field number to form the complete reference: 1.3.2.1.9

6. Press Ctrl + F in the OECD guidance document and search for 1.3.2.1.9.

7. The search results will take you directly to the relevant guidance explaining how the TIN should be reported.

Example

Section: Constituent Entity → 1.3.2.1

Field: TIN → 9

Reference to search: 1.3.2.1.9

By following this approach, you can quickly locate the OECD guidance for any field in the template and determine the appropriate information to populate.

Annexure:

Kindly find below the table mapping the relevant sheets in accordance with the OECD Guide.

S. No	Sheet Name	OECD Guide Section	OECD Reference
1	Table of Contents	Supporting / Utility	Administrative / Navigation
2	Knowledge Base	Supporting / Utility	Reference Information
3	Legend	Supporting / Utility	Template Guidance
4	Additional Data Point List	Supporting / Utility	Data Point Reference
5	Entity ID List	Supporting / Utility	Entity Reference 1.3.1.2 - Rules 1.3.2.1.7 - Globe Status
6	My Trial Balance 1	Supporting / Utility	Internal Working Sheet
7	My Formulas 1	Supporting / Utility	Internal Calculation Sheet
8	Validations	Supporting / Utility	Validation Rules
9	Dropdowns	Supporting / Utility	Template Configuration / Lookup
10	Report Info	Section 1 – MNE Group Information	1.1 Identification of Filing Constituent Entity
11	Filing Info	Section 1 – MNE Group Information	1.1 Identification of Filing Constituent Entity
12	General Section	Section 1 – MNE Group Information	1.2 MNE Group General Information
13	UPE	Section 1 – MNE Group Information	1.3.1 Ultimate Parent Entity
14	CE	Section 1 – MNE Group Information	1.3.2 Constituent Entities and JV Groups 1.3.2.1.11 - Parent Entity Status 1.3.2.1.12 - If the exception provided in Article 2.1.3 shall apply, such that the UPE applies the IIR or there is another Intermediate Parent Entity required to apply the IIR, identify the UPE or the other Intermediate Parent Entity (TIN) 1.3.2.1.13 - If the exception provided in Article 2.1.5 shall apply, identify the other POPE required to apply a QIIR (TIN) 1.3.2.1.14 - Initial phase of International Activity (Article 9.3) applicable?
15	CE Ownership	Section 1 – MNE Group Information	1.3.2.1 Ownership Structure 1.3.2.1.8 - Type 1.3.2.1.9 - TIN 1.3.2.1.10 - Ownership interest held (percentage)
16	Excluded Entities	Section 1 – MNE Group Information	1.3.2.2 Excluded Entities
17	CE Ownership Change	Section 1 – MNE Group Information	1.3.3 Changes in Corporate Structure
18	Summary	Section 1 – MNE Group Information	1.4 High-Level Summary of GloBE Information 1.4.1 - Name of the jurisdiction 1.4.2 - Type of subgroup (if any) 1.4.3 - Identification of subgroup (if any) 1.4.4 - Name(s) of jurisdiction(s) with taxing rights 1.4.5 - Safe harbour or exclusion applied? 2.2.1.1 - Safe harbour election 2.2.1.2 - Permanent safe harbours 2.2.1.3 Transitional safe harbours 2.2.2 - Election for de minimis exclusion 1.4.6 - ETR range 1.4.7 - Has application of Substance-based Income Exclusion resulted in no Top up Tax arising? 1.4.8 - Top-up Tax payable (QDMTT) – range 1.4.9 - Top-up Tax payable (GloBE Rules) – range
19	Juris with Taxing Rights	Section 1 – MNE Group Information	1.4 High-Level Summary
20	Jurisdiction Subgroup	Section 1 / Section 3	1.4 Summary / 3.1 Jurisdiction Characteristics
21	Jurisdiction Section	Section 2 – Safe Harbours & Exclusions	2.1 Characteristics of Jurisdiction 2.1.1 - Name of the jurisdiction 2.1.2 - Type of subgroup (if any) 2.1.2 - Identification of subgroup (if any) 2.3 - MNE Group in the initial phase of international activity
22	ETR Non-Material CE Computation	Section 2 – Safe Harbours & Exclusions	2.2.1 Permanent Safe Harbours
23	Initial Activity Other Juris	Section 2 – Safe Harbours & Exclusions	2.3 Initial Phase of International Activity
24	ETR	Section 3 – GloBE Computations	3.2 ETR Computation 2.2.2 - Election for de minimis exclusion 2.2.1.3 Transitional safe harbours 2.2.1.3.1.b- Transitional UTPR Safe Harbour
25	ETR Overall Computation	Section 3 – GloBE Computations	3.2 Overall ETR Computation 2.2.1.3 Transitional safe harbours (in case of routine profit test selected)
26	FANIL Adjustments	Section 3 – GloBE Computations	3.2.1.1 Computation of GloBE Income/Loss
27	Net Globe Income Adjustments	Section 3 – GloBE Computations	3.2.1.1 Net GloBE Income Adjustments
28	Income Tax Adjustments	Section 3 – GloBE Computations	3.2.1.2 Adjusted Covered Taxes
29	Adj Covered Tax Adjustments	Section 3 – GloBE Computations	3.2.1.2 Adjusted Covered Taxes
30	Overall Adj Covered Tax Adj	Section 3 – GloBE Computations	3.2.1.2 Overall Adjusted Covered Taxes
31	Trans Blend CFC Jur Details	Section 3 – GloBE Computations	3.2.1.2(c) Transitional Blended CFC Regime
32	Deferred Tax Amt Adjustments	Section 3 – GloBE Computations	3.2.2 Deferred Tax Adjustments
33	Recapture of DDT Details	Section 3 – GloBE Computations	3.2.2.2 Recapture Mechanism
34	DTL Adj Amt Transition Details	Section 3 – GloBE Computations	3.2.2.3 Transition Rules
35	Art6.3.4	Section 3 – GloBE Computations	3.2.3 Elections
36	Art7.5	Section 3 – GloBE Computations	3.2.3 Elections
37	Art7.6	Section 3 – GloBE Computations	3.2.3 / 3.2.4.5 Article 7.6
38	ETR CE Computation	Section 3 – GloBE Computations	3.2.4 Constituent Entity Computations
39	UPE Adj Owners Percentage	Section 3 – GloBE Computations	3.2.4 Adjustments to UPE Income
40	LTCEs	Section 3 – GloBE Computations	3.3 Top-up Tax Computation
41	Allocations for SBIE Details	Section 3 – GloBE Computations	3.3.2 Substance-based Income Exclusion
42	Addn TUT NonArt415 Details	Section 3 – GloBE Computations	3.3.3 Additional Current Top-up Tax
43	LTCE IIRs	Section 3 – GloBE Computations	3.4.1 Application of the IIR
44	LTCE IIR Parent Entities	Section 3 – GloBE Computations	3.4.1 Parent Entities required to apply QIIR
45	Amount Attributed Details	Section 3 – GloBE Computations	3.4 Top-up Tax Allocation & Attribution
46	UTPR Attribution	Section 3 – GloBE Computations	3.4.3 Attribution of Top-up Tax under UTPR
47	UTPR Attribution Details	Section 3 – GloBE Computations	3.4.3 Attribution of Top-up Tax under UTPR

Related Articles
AURORA Portal Single Sign-On (SSO) User Guide
Version: 1.0 Date: June 2026 Prepared By: DataTracks 1. Introduction The AURORA Portal supports Microsoft Single Sign-On (SSO), allowing users to access the portal using their existing Microsoft corporate credentials without maintaining a separate ...

Popular Articles
BEPS / GIR TEMPLATE - Frequently Asked Questions (FAQ) ?
Release Notes: Version Release Date Description of Changes 1.0 11th June 2026 First Release of FAQ's 2.0 12th June 2026 Under "Validation & Common Errors" below questions has been added. 11. How to handle the error message "Entity ID Mismatch"? 12. ...
AURORA Portal Single Sign-On (SSO) User Guide
Version: 1.0 Date: June 2026 Prepared By: DataTracks 1. Introduction The AURORA Portal supports Microsoft Single Sign-On (SSO), allowing users to access the portal using their existing Microsoft corporate credentials without maintaining a separate ...

Recent Articles
AURORA Portal Single Sign-On (SSO) User Guide
Version: 1.0 Date: June 2026 Prepared By: DataTracks 1. Introduction The AURORA Portal supports Microsoft Single Sign-On (SSO), allowing users to access the portal using their existing Microsoft corporate credentials without maintaining a separate ...
BEPS / GIR TEMPLATE - Frequently Asked Questions (FAQ) ?
Release Notes: Version Release Date Description of Changes 1.0 11th June 2026 First Release of FAQ's 2.0 12th June 2026 Under "Validation & Common Errors" below questions has been added. 11. How to handle the error message "Entity ID Mismatch"? 12. ...