Kommissionens genomförandeförordning (EU) 2025/1325 av den 7 juli 2025 om ändring av genomförandeförordning (EU) 2015/2378 vad gäller de standardformulär och standardiserade datorformat som ska användas för det obligatoriska automatiska utbytet av uppgifter enligt rådets direktiv 2011/16/EU i dess lydelse enligt rådets direktiv (EU) 2025/872

EUROPEISKA KOMMISSIONEN HAR ANTAGIT DENNA FÖRORDNING

med beaktande av fördraget om Europeiska unionens funktionssätt,

med beaktande av rådets direktiv 2011/16/EU av den 15 februari 2011 om administrativt samarbete i fråga om beskattning och om upphävande av direktiv 77/799/EEG, särskilt artikel 20.4, och

1 Genom rådets direktiv (EU) 2025/872 ändrades direktiv 2011/16/EU så att det förskriver obligatoriskt automatiskt utbyte av de upplysningar som rapporterats av de multinationella koncerner och storskaliga nationella koncerner som omfattas av rådets direktiv (EU) 2022/2523.

2 I enlighet med direktiv 2011/16/EU är det nödvändigt att fastställa de praktiska formerna för att underlätta utbytet av de upplysningar som avses i artikel 8ae.2 i det direktivet. Framför allt bör det automatiska utbytet av upplysningar enligt artikel 8ae.5 i direktiv 2011/16/EU ske med användning av ett standardiserat datorformat.

3 Kommissionens genomförandeförordning (EU) 2015/2378 bör därför ändras i enlighet med detta.

4 De åtgärder som föreskrivs i denna förordning är förenliga med yttrandet från kommittén för administrativt samarbete i fråga om beskattning.

HÄRIGENOM FÖRESKRIVS FÖLJANDE.

Artikel 1

Genomförandeförordning (EU) 2015/2378 ska ändras på följande sätt:

1 I artikel 2 ska följande punkt läggas till som punkt 4:

2 Texten i bilagan till den här förordningen ska läggas till som bilaga XVII.

Artikel 2

Denna förordning träder i kraft den tjugonde dagen efter det att den har offentliggjorts i Europeiska unionens officiella tidning.

1 EUT L 64, 11.3.2011, s. 1, ELI: http://data.europa.eu/eli/dir/2011/16/oj.

2 Rådets direktiv (EU) 2025/872 av den 14 april 2025 om ändring av direktiv 2011/16/EU om administrativt samarbete i fråga om beskattning ( EUT L, 2025/872, 6.5.2025, ELI: http://data.europa.eu/eli/dir/2025/872/oj.

3 Rådets direktiv (EU) 2022/2523 av den 15 december 2022 om säkerställande av en global minimiskattenivå för multinationella koncerner och storskaliga nationella koncerner i unionen (EUT L 328, 22.12.2022, s. 1, ELI: http://data.europa.eu/eli/dir/2022/2523/oj).

4 Kommissionens genomförandeförordning (EU) 2015/2378 av den 15 december 2015 om fastställande av tillämpningsföreskrifter för vissa bestämmelser i rådets direktiv 2011/16/EU om administrativt samarbete i fråga om beskattning och om upphävande av genomförandeförordning (EU) nr 1156/2012 (EUT L 332, 18.12.2015, s. 19, ELI: http://data.europa.eu/eli/reg_impl/2015/2378/oj).

BILAGA

Bilaga XVII till genomförandeförordning (EU) 2015/2378 ska läggas till enligt följande:

BILAGA XVII

<?xml version=1.0 encoding=UTF-8?>

<!-- edited with XMLSpy v2013 rel. 2 sp1 (x64) ( http://www.altova.com) by Accounting Division (OECD) -->

<xsd:schema xmlns:globe=urn:oecd:ties:globe:v2 xmlns:xsd=" http://www.w3.org/2001/XMLSchema" xmlns:stf=urn:oecd:ties:globestf:v5 xmlns:iso=urn:oecd:ties:isoglobetypes:v1 targetNamespace=urn:oecd:ties:globe:v2 elementFormDefault=qualified attributeFormDefault=unqualified version=1.0>

<xsd:import namespace=urn:oecd:ties:isoglobetypes:v1 schemaLocation=isoglobetypes_v1.1.xsd/>

<xsd:import namespace=urn:oecd:ties:globestf:v5 schemaLocation=oecdglobetypes_v5.0.xsd/>

<!--+++++++++++++++++++++++ Reusable Simple types ++++++++++++++++++++++++++++++++++++++ -->

<!-- Message type definitions -->

<xsd:simpleType name=MessageType_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Message type defines the type of reporting</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- MessageTypeIndic – 101 to 103 -->

<xsd:simpleType name=MessageTypeIndic_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>The MessageTypeIndic defines the type of message sent</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR101>

<xsd:annotation>

<xsd:documentation>The message contains new information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR102>

<xsd:annotation>

<xsd:documentation>The message contains corrections for previously sent information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR103>

<xsd:annotation>

<xsd:documentation>The message advises there is no data to report</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #2 Set of Enumerations – 201 to 205 – ID Type – Rules-->

<xsd:simpleType name=IDTypeRules_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>ID Type – Rules</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR201>

<xsd:annotation>

<xsd:documentation>QIIR applicable to Low-Taxed Constituent Entities located in other jurisdictions only</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR202>

<xsd:annotation>

<xsd:documentation>QIIR applicable to both Low-Taxed Constituent Entities located in other jurisdictions and in the jurisdiction of the Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR203>

<xsd:annotation>

<xsd:documentation>QUTPR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR204>

<xsd:annotation>

<xsd:documentation>QDMTT</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR205>

<xsd:annotation>

<xsd:documentation>Not applicable</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #3 Set of Enumerations – 301 to 317 – ID Type – GloBEStatus-->

<xsd:simpleType name=IDTypeGloBEStatus_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>ID Type – GloBEStatus</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR301>

<xsd:annotation>

<xsd:documentation>Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR302>

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Tax Transparent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR303>

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Reverse Hybrid</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR304>

<xsd:annotation>

<xsd:documentation>Hybrid Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR305>

<xsd:annotation>

<xsd:documentation>Permanent Establishment</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR306>

<xsd:annotation>

<xsd:documentation>Main Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR307>

<xsd:annotation>

<xsd:documentation>Minority-Owned Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR308>

<xsd:annotation>

<xsd:documentation>Minority-Owned Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR309>

<xsd:annotation>

<xsd:documentation>Minority-Owned Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR310>

<xsd:annotation>

<xsd:documentation>Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR311>

<xsd:annotation>

<xsd:documentation>Insurance Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR312>

<xsd:annotation>

<xsd:documentation>Securitisation Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR313>

<xsd:annotation>

<xsd:documentation>JV</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR314>

<xsd:annotation>

<xsd:documentation>JV Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR315>

<xsd:annotation>

<xsd:documentation>Non-Material Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR316>

<xsd:annotation>

<xsd:documentation>Excluded Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR317>

<xsd:annotation>

<xsd:documentation>Parent Entity required to apply a QIIR under Article 10.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR318>

<xsd:annotation>

<xsd:documentation>Non-group Member</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #4 Set of Enumerations – 401 to 405 – FilingInfo – FilingCE – Role-->

<xsd:simpleType name=FilingCERole_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>FilingInfo – FilingCE – Role</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR401>

<xsd:annotation>

<xsd:documentation>Ultimate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR402>

<xsd:annotation>

<xsd:documentation>Designated Filing Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR403>

<xsd:annotation>

<xsd:documentation>Designated Local Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR404>

<xsd:annotation>

<xsd:documentation>Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR405>

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #5 Set of Enumerations – 501 to 504 – FilingInfo – AccountingInfo – CFsofUPE-->

<xsd:simpleType name=FilingCECofUPE_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>FilingInfo – AccountingInfo – CFsofUPE</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR501>

<xsd:annotation>

<xsd:documentation>Subparagraph a</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR502>

<xsd:annotation>

<xsd:documentation>Subparagraph b</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR503>

<xsd:annotation>

<xsd:documentation>Subparagraph c</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR504>

<xsd:annotation>

<xsd:documentation>Subparagraph d</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #6 Set of Enumerations – 601 to 606 – Excluded UPE – Type-->

<xsd:simpleType name=ExcludedUPE_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Excluded Entity – Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR601>

<xsd:annotation>

<xsd:documentation>Governmental Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR602>

<xsd:annotation>

<xsd:documentation>International Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR603>

<xsd:annotation>

<xsd:documentation>Non-profit Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR604>

<xsd:annotation>

<xsd:documentation>Pension Fund</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR605>

<xsd:annotation>

<xsd:documentation>Investment Fund that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR606>

<xsd:annotation>

<xsd:documentation>Real Estate Investment Vehicle that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #7 Set of Enumerations – 701 to 721 – GlobeStatus-->

<xsd:simpleType name=IDGlobeStatus_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Subgroup – TypeofSubGroup</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR701>

<xsd:annotation>

<xsd:documentation>Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR702>

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Tax Transparent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR703>

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Reverse Hybrid</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR704>

<xsd:annotation>

<xsd:documentation>Hybrid Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR705>

<xsd:annotation>

<xsd:documentation>Permanent Establishment</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR706>

<xsd:annotation>

<xsd:documentation>Main Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR707>

<xsd:annotation>

<xsd:documentation>Minority-Owned Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR708>

<xsd:annotation>

<xsd:documentation>Minority-Owned Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR709>

<xsd:annotation>

<xsd:documentation>Minority-Owned Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR710>

<xsd:annotation>

<xsd:documentation>Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR711>

<xsd:annotation>

<xsd:documentation>Insurance Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR712>

<xsd:annotation>

<xsd:documentation>Securitisation Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR713>

<xsd:annotation>

<xsd:documentation>JV</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR714>

<xsd:annotation>

<xsd:documentation>JV Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR715>

<xsd:annotation>

<xsd:documentation>Non-Material Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR716>

<xsd:annotation>

<xsd:documentation>POPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR717>

<xsd:annotation>

<xsd:documentation>Intermediate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR718>

<xsd:annotation>

<xsd:documentation>Ultimate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR719>

<xsd:annotation>

<xsd:documentation>Excluded Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR720>

<xsd:annotation>

<xsd:documentation>Parent Entity required to apply a QIIR under Art. 10.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR721>

<xsd:annotation>

<xsd:documentation>Non-Group member</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #8 Set of Enumerations – 801 to 806 – OwnershipType-->

<xsd:simpleType name=OwnershipType_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Ownership Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR801>

<xsd:annotation>

<xsd:documentation>UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR802>

<xsd:annotation>

<xsd:documentation>Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR803>

<xsd:annotation>

<xsd:documentation>JVs</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR804>

<xsd:annotation>

<xsd:documentation>JV Subsidiaries</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR805>

<xsd:annotation>

<xsd:documentation>Excluded Entities (aggregate)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR806>

<xsd:annotation>

<xsd:documentation>Non-Group members (aggregate)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #9 Set of Enumerations – 901 to 903 – POPE IPE-->

<xsd:simpleType name=POPEIPE_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>POPE IPE</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR901>

<xsd:annotation>

<xsd:documentation>POPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR902>

<xsd:annotation>

<xsd:documentation>Intermediate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR903>

<xsd:annotation>

<xsd:documentation>Parent Entity required to apply a QIIR under Art. 10.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #10 Set of Enumerations – 1001 to 1008 – Excluded Entity – Type-->

<xsd:simpleType name=ExcludedEntity_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Excluded Entity – Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1001>

<xsd:annotation>

<xsd:documentation>Governmental Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1002>

<xsd:annotation>

<xsd:documentation>International Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1003>

<xsd:annotation>

<xsd:documentation>Non-profit Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1004>

<xsd:annotation>

<xsd:documentation>Pension Fund</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1005>

<xsd:annotation>

<xsd:documentation>Investment Fund that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1006>

<xsd:annotation>

<xsd:documentation>Real Estate Investment Vehicle that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1007>

<xsd:annotation>

<xsd:documentation>Entity owned by Excluded Entities under Article 1.5.2(a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1008>

<xsd:annotation>

<xsd:documentation>Entity owned by Excluded Entities under Article 1.5.2(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #11 Set of Enumerations – 1101 to 1106 – Type of Subgroup-->

<xsd:simpleType name=TypeofSubGroup_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Type of Subgroup</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1101>

<xsd:annotation>

<xsd:documentation>Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1102>

<xsd:annotation>

<xsd:documentation>Minority-Owned Subgroup</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1103>

<xsd:annotation>

<xsd:documentation>Standalone MOCEs</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1104>

<xsd:annotation>

<xsd:documentation>Investment Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1105>

<xsd:annotation>

<xsd:documentation>JV Group</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1106>

<xsd:annotation>

<xsd:documentation>Stateless Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #12 Set of Enumerations – 1201 to 1209 – SafeHarbour-->

<xsd:simpleType name=SafeHarbour_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Summary – SafeHarbour</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1201>

<xsd:annotation>

<xsd:documentation>De minimis Exclusion</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1202>

<xsd:annotation>

<xsd:documentation>QDMTT safe harbour</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1203>

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour – De minimis test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1204>

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour – ETR test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1205>

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour – Routine profit test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1206>

<xsd:annotation>

<xsd:documentation>Transitional UTPR Safe Harbour</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1207>

<xsd:annotation>

<xsd:documentation>Permanent Safe Harbour – De minimis test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1208>

<xsd:annotation>

<xsd:documentation>Permanent Safe Harbour – ETR test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1209>

<xsd:annotation>

<xsd:documentation>Permanent Safe Harbour – Routine profit test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #13 Set of Enumerations – 1301 to 1314 – ETR Range -->

<xsd:simpleType name=ETRRange_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Summary – ETR Range</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1301>

<xsd:annotation>

<xsd:documentation>below 2.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1302>

<xsd:annotation>

<xsd:documentation>2.5% or above but below 5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1303>

<xsd:annotation>

<xsd:documentation>5% or above but below 7.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1304>

<xsd:annotation>

<xsd:documentation>7.5% or above but below 10%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1305>

<xsd:annotation>

<xsd:documentation>10% or above but below 12.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1306>

<xsd:annotation>

<xsd:documentation>12.5% or above but below 15%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1307>

<xsd:annotation>

<xsd:documentation>15% or above but below 17.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1308>

<xsd:annotation>

<xsd:documentation>17.5% or above but below 20%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1309>

<xsd:annotation>

<xsd:documentation>20% or above but below 22.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1310>

<xsd:annotation>

<xsd:documentation>22.5% or above but below 25%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1311>

<xsd:annotation>

<xsd:documentation>25% or above but below 27.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1312>

<xsd:annotation>

<xsd:documentation>27.5% or above but below 30%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1313>

<xsd:annotation>

<xsd:documentation>30% or above</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1314>

<xsd:annotation>

<xsd:documentation>Section 3.2 not completed</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #14 Set of Enumerations – 1401 to 1409 – QDMTTTut-->

<xsd:simpleType name=QDMTTuT_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>QDMTTTut</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1401>

<xsd:annotation>

<xsd:documentation>No Top-up Tax payable</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1402>

<xsd:annotation>

<xsd:documentation>below EUR 1 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1403>

<xsd:annotation>

<xsd:documentation>EUR 1 million to below EUR 5 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1404>

<xsd:annotation>

<xsd:documentation>EUR 5 million to below EUR 25 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1405>

<xsd:annotation>

<xsd:documentation>EUR 25 million to below EUR 50 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1406>

<xsd:annotation>

<xsd:documentation>EUR 50 million to below EUR 75 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1407>

<xsd:annotation>

<xsd:documentation>EUR 75 million to below EUR 100 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1408>

<xsd:annotation>

<xsd:documentation>EUR 100 million to below EUR 250 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1409>

<xsd:annotation>

<xsd:documentation>EUR 250 million or above</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #15 Set of Enumerations – 1501 to 1509 – GlobeTuT -->

<xsd:simpleType name=GlobeTuT_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Globe TuT</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1501>

<xsd:annotation>

<xsd:documentation>No Top-up Tax payable</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1502>

<xsd:annotation>

<xsd:documentation>below EUR 1 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1503>

<xsd:annotation>

<xsd:documentation>EUR 1 million to below EUR 5 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1504>

<xsd:annotation>

<xsd:documentation>EUR 5 million to below EUR 25 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1505>

<xsd:annotation>

<xsd:documentation>EUR 25 million to below EUR 50 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1506>

<xsd:annotation>

<xsd:documentation>EUR 50 million to below EUR 75 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1507>

<xsd:annotation>

<xsd:documentation>EUR 75 million to below EUR 100 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1508>

<xsd:annotation>

<xsd:documentation>EUR 100 million to below EUR 250 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1509>

<xsd:annotation>

<xsd:documentation>EUR 250 million or above</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #16 Set of Enumerations – 1601 to 1609 – Type of Subgroup-->

<xsd:simpleType name=ETRTypeofSubGroup_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Type of SubGroup</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1601>

<xsd:annotation>

<xsd:documentation>Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1602>

<xsd:annotation>

<xsd:documentation>Minority-Owned Subgroup</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1603>

<xsd:annotation>

<xsd:documentation>Standalone MOCEs</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1604>

<xsd:annotation>

<xsd:documentation>Investment Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1605>

<xsd:annotation>

<xsd:documentation>JV Group</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1606>

<xsd:annotation>

<xsd:documentation>Stateless Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1607>

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour-Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1608>

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour- JV Group (specify which JV Group)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1609>

<xsd:annotation>

<xsd:documentation>Transitional UTPR Safe Harbour</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #17 Set of Enumerations – 1701 to 1704 – MainEntityPEandFTEBasis-->

<xsd:simpleType name=MainEntityPEandFTEBasis_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>MainEntityPEandFTEBasis</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1701>

<xsd:annotation>

<xsd:documentation>Article 3.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1702>

<xsd:annotation>

<xsd:documentation>Article 3.5.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1703>

<xsd:annotation>

<xsd:documentation>Article 3.5.1(a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1704>

<xsd:annotation>

<xsd:documentation>Article 3.5.1(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #18 Set of Enumerations – 1801 to 1802 – CrossBorderAdjustments-->

<xsd:simpleType name=CrossBorderAdjustments_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Cross Border Adjustments</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1801>

<xsd:annotation>

<xsd:documentation>Article 3.2.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1802>

<xsd:annotation>

<xsd:documentation>Article 3.2.7</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #19 Set of Enumerations – 1901 to 1910 – UPEAdjustmentsBasis-->

<xsd:simpleType name=UPEAdjustmentsBasis_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>UPE Adjustment Basis</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR1901>

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (a)(i)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1902>

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (a)(ii)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1903>

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1904>

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1905>

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (a)(i)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1906>

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (a)(ii)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1907>

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (a)(iii)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1908>

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1909>

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR1910>

<xsd:annotation>

<xsd:documentation>Article 7.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #20 Set of Enumerations – 2001 to 2026 – 3.2.1.1 Computation of GloBE Income (Loss) – Adjustment Items -->

<xsd:simpleType name=AdjustmentItem_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>3.2.1.1 Computation of GloBE Income (Loss)</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2001>

<xsd:annotation>

<xsd:documentation>Net Taxes Expense – Article 3.2.1 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2002>

<xsd:annotation>

<xsd:documentation>Excluded Dividends – Article 3.2.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2003>

<xsd:annotation>

<xsd:documentation>Excluded Equity Gain or Loss – Article 3.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2004>

<xsd:annotation>

<xsd:documentation>Included Revaluation Method Gain or Loss – Article 3.2.1 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2005>

<xsd:annotation>

<xsd:documentation>Gain or loss from disposition of assets and liabilities excluded under Article 6.3 – Article 3.2.1 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2006>

<xsd:annotation>

<xsd:documentation>Asymmetric Foreign Currency Gains or Losses – Article 3.2.1 (f)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2007>

<xsd:annotation>

<xsd:documentation>Policy Disallowed Expenses – Article 3.2.1 (g)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2008>

<xsd:annotation>

<xsd:documentation>Prior Period Errors – Article 3.2.1 (h)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2009>

<xsd:annotation>

<xsd:documentation>Changes in Accounting Principles – Article 3.2.1 (h)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2010>

<xsd:annotation>

<xsd:documentation>Accrued Pension Expense – Article 3.2.1 (i)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2011>

<xsd:annotation>

<xsd:documentation>Debt releases – Article 3.2.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2012>

<xsd:annotation>

<xsd:documentation>Stock-based compensation – Article 3.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2013>

<xsd:annotation>

<xsd:documentation>Arm’s length adjustments – Article 3.2.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2014>

<xsd:annotation>

<xsd:documentation>Qualified Refundable Tax Credit or Marketable Transferable Tax Credit – Article 3.2.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2015>

<xsd:annotation>

<xsd:documentation>Election for Gains and losses using realisation principle – Article 3.2.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2016>

<xsd:annotation>

<xsd:documentation>Election for Adjusted Asset Gain – Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2017>

<xsd:annotation>

<xsd:documentation>Intragroup Financing Arrangement expense – Article 3.2.7</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2018>

<xsd:annotation>

<xsd:documentation>Election for intragroup transactions in same jurisdiction – Article 3.2.8</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2019>

<xsd:annotation>

<xsd:documentation>Insurance company taxes charged to policyholders – Article 3.2.9</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2020>

<xsd:annotation>

<xsd:documentation>Increase/decrease to equity attributed to Additional Tier One and Restricted Tier One Capital distributions paid/payable or received/receivable – Article 3.2.10</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2021>

<xsd:annotation>

<xsd:documentation>Constituent Entities joining and leaving an MNE Group – Article 3.2.11 and 6.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2022>

<xsd:annotation>

<xsd:documentation>Reduction of GloBE Income of the UPE that is a Flow-through Entity – Article 3.2.11 and 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2023>

<xsd:annotation>

<xsd:documentation>Reduction of GloBE Income of the UPE that is subject to a Deductible Dividend Regime – Article 3.2.11 and 7.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2024>

<xsd:annotation>

<xsd:documentation>Taxable Distribution Method election – Article 3.2.11 and 7.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2025>

<xsd:annotation>

<xsd:documentation>International Shipping Income – Article 3.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2026>

<xsd:annotation>

<xsd:documentation>Transactions between Constituent Entities – Article 9.1.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #21 Set of Enumerations – 2101 to 2106 – International Shipping Category-->

<xsd:simpleType name=IntShipCategory_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>International Shipping Category</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2101>

<xsd:annotation>

<xsd:documentation>Article 3.3.2.a</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2102>

<xsd:annotation>

<xsd:documentation>Article 3.3.2.b</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2103>

<xsd:annotation>

<xsd:documentation>Article 3.3.2.c</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2104>

<xsd:annotation>

<xsd:documentation>Article 3.3.2.d</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2105>

<xsd:annotation>

<xsd:documentation>Article 3.3.2.e</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2106>

<xsd:annotation>

<xsd:documentation>Article 3.3.2.f</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #22 Set of Enumerations – 2201 to 2205 – Qualified Ancillary Shipping Income -->

<xsd:simpleType name=ANCShipCategory_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Qualified Ancillary Shipping Income</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2201>

<xsd:annotation>

<xsd:documentation>Article 3.3.3.a</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2202>

<xsd:annotation>

<xsd:documentation>Article 3.3.3.b</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2203>

<xsd:annotation>

<xsd:documentation>Article 3.3.3.c</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2204>

<xsd:annotation>

<xsd:documentation>Article 3.3.3.d</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2205>

<xsd:annotation>

<xsd:documentation>Article 3.3.3.e</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #23 Set of Enumerations – 2301 to 2309 – Adjusted Basis-->

<xsd:simpleType name=AdjustedBasis_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Adjusted Basis</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2301>

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2302>

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2303>

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2304>

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2305>

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2306>

<xsd:annotation>

<xsd:documentation>Article 4.3.3 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2307>

<xsd:annotation>

<xsd:documentation>Article 4.3.3 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2308>

<xsd:annotation>

<xsd:documentation>Article 4.3.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2309>

<xsd:annotation>

<xsd:documentation>Article 4.3.2(c) – Blended CFC regime</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #24 Set of Enumerations – 2401 to 2417 – 3.2.1.2 Computation of Adjusted Covered Taxes-->

<xsd:simpleType name=CurrentAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>3.2.1.2 Computation of Adjusted Covered Taxes</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2401>

<xsd:annotation>

<xsd:documentation>Covered Tax accrued as an expense in the profit before taxation in the financial accounts – Article 4.1.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2402>

<xsd:annotation>

<xsd:documentation>Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2403>

<xsd:annotation>

<xsd:documentation>Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2404>

<xsd:annotation>

<xsd:documentation>Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2405>

<xsd:annotation>

<xsd:documentation>Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2406>

<xsd:annotation>

<xsd:documentation>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)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2407>

<xsd:annotation>

<xsd:documentation>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)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2408>

<xsd:annotation>

<xsd:documentation>Current tax expense related to uncertain tax position– Article 4.1.3 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2409>

<xsd:annotation>

<xsd:documentation>Current tax expense not expected to be paid within three years – Article 4.1.3 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2410>

<xsd:annotation>

<xsd:documentation>Post-filing adjustments – Article 4.6.1.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2411>

<xsd:annotation>

<xsd:documentation>Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2412>

<xsd:annotation>

<xsd:documentation>Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2413>

<xsd:annotation>

<xsd:documentation>Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2414>

<xsd:annotation>

<xsd:documentation>Deemed Distribution Tax – Article 7.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2415>

<xsd:annotation>

<xsd:documentation>Taxable Distribution Method election – Article 7.6 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2416>

<xsd:annotation>

<xsd:documentation>Total Deferred Tax Adjustment Amount – Article 4.4.1(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2417>

<xsd:annotation>

<xsd:documentation>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)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #25 Set of Enumerations – 2501 to 2516 – 3.2.2 Jurisdictional computations relating to deferred tax accounting-->

<xsd:simpleType name=DeferredAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>3.2.2 Jurisdictional computations relating to deferred tax accounting</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2501>

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to items excluded from GloBE Income or Loss – Article 4.4.1 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2502>

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to Disallowed Accruals– Article 4.4.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2503>

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to Unclaimed Accruals – Article 4.4.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2504>

<xsd:annotation>

<xsd:documentation>Valuation adjustment or accounting recognition adjustment related to a deferred tax asset – Article 4.4.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2505>

<xsd:annotation>

<xsd:documentation>Deferred tax expense arising from a re-measurement related to changes in the tax rate – Article 4.4.1 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2506>

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to the generation and use of tax credits – Article 4.4.1 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2507>

<xsd:annotation>

<xsd:documentation>Substitute Loss Carry Forward DTA or deemed Substitute Loss Carry Forward DTA – Article 4.4.1 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2508>

<xsd:annotation>

<xsd:documentation>Disallowed Accruals or Unclaimed Accruals paid during the fiscal year – Article 4.4.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2509>

<xsd:annotation>

<xsd:documentation>Recapture Deferred Tax Liability paid during the fiscal year– Article 4.4.2 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2510>

<xsd:annotation>

<xsd:documentation>Recognition of a loss Deferred Tax Asset not included in the financials – Article 4.4.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2511>

<xsd:annotation>

<xsd:documentation>Deferred tax expense adjustment resulting from a reduction to a tax rate – Article 4.6.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2512>

<xsd:annotation>

<xsd:documentation>Deferred tax expense adjustment resulting from an increase to a tax rate – Article 4.6.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2513>

<xsd:annotation>

<xsd:documentation>Constituent Entities joining and leaving an MNE Group – Article 6.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2514>

<xsd:annotation>

<xsd:documentation>Deferred tax expense of the UPE that is a Flow-through Entity – Article 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2515>

<xsd:annotation>

<xsd:documentation>Deferred tax expense of the UPE that is subject to Deductible Dividend Regime – Article 7.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2516>

<xsd:annotation>

<xsd:documentation>Deferred tax adjustment resulting from transactions between Constituent Entities – Article 9.1.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #26 Set of Enumerations – 2601 to 2606 -->

<xsd:simpleType name=NonArt415_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>3.2.2 Jurisdictional computations relating to deferred tax accounting</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2601>

<xsd:annotation>

<xsd:documentation>Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2602>

<xsd:annotation>

<xsd:documentation>Article 4.4.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2603>

<xsd:annotation>

<xsd:documentation>Article 4.6.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2604>

<xsd:annotation>

<xsd:documentation>Article 4.6.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2605>

<xsd:annotation>

<xsd:documentation>Article 7.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2606>

<xsd:annotation>

<xsd:documentation>Article 7.3.7</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #27 Set of Enumerations – 2701 to 2720 – 3.2.1.2 Computation of Adjusted Covered Taxes-->

<xsd:simpleType name=FinalAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>3.2.1.2 Computation of Adjusted Covered Taxes</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2701>

<xsd:annotation>

<xsd:documentation>Covered Tax accrued as an expense in the profit before taxation in the financial accounts – Article 4.1.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2702>

<xsd:annotation>

<xsd:documentation>GloBE Loss Deferred Tax Asset established under Article 4.5.1 or used – Article 4.1.2 (b) combined with Article 4.5.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2703>

<xsd:annotation>

<xsd:documentation>Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2704>

<xsd:annotation>

<xsd:documentation>Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2705>

<xsd:annotation>

<xsd:documentation>Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2706>

<xsd:annotation>

<xsd:documentation>Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2707>

<xsd:annotation>

<xsd:documentation>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)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2708>

<xsd:annotation>

<xsd:documentation>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)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2709>

<xsd:annotation>

<xsd:documentation>Current tax expense related to uncertain tax position– Article 4.1.3 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2710>

<xsd:annotation>

<xsd:documentation>Current tax expense not expected to be paid within three years – Article 4.1.3 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2711>

<xsd:annotation>

<xsd:documentation>Post-filing adjustments – Article 4.6.1.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2712>

<xsd:annotation>

<xsd:documentation>Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2713>

<xsd:annotation>

<xsd:documentation>Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2714>

<xsd:annotation>

<xsd:documentation>Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2715>

<xsd:annotation>

<xsd:documentation>Deemed Distribution Tax – Article 7.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2716>

<xsd:annotation>

<xsd:documentation>Taxable Distribution Method election – Article 7.6 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2717>

<xsd:annotation>

<xsd:documentation>Total Deferred Tax Adjustment Amount – Article 4.4.1(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2718>

<xsd:annotation>

<xsd:documentation>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)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2719>

<xsd:annotation>

<xsd:documentation>Excess Negative Tax Expense Carry Forward generated – Article 4.1.5 and 5.2.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2720>

<xsd:annotation>

<xsd:documentation>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</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #28 Set of Enumerations – 2801 to 2805 -->

<xsd:simpleType name=ExTypeOfEntity_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>Enumeration options for Entity Owners</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2801>

<xsd:annotation>

<xsd:documentation>Governmental Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2802>

<xsd:annotation>

<xsd:documentation>International Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2803>

<xsd:annotation>

<xsd:documentation>Non-profit Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2804>

<xsd:annotation>

<xsd:documentation>Pension Fund</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2805>

<xsd:annotation>

<xsd:documentation>Pension Fund that is not a Pension Services Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #29 Set of Enumerations – 2901 to 2902 – Basis for Deminimis-SimplifiedNMCECalculation-->

<xsd:simpleType name=DeminimisSimpleBasis_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>POPE IPE</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR2901>

<xsd:annotation>

<xsd:documentation>De minimis election</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR2902>

<xsd:annotation>

<xsd:documentation>Simplified Calculation for Non-material Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #30 Set of Enumerations – 3001 to 3004 TIN Type-->

<xsd:simpleType name=TIN_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>TIN Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR3001>

<xsd:annotation>

<xsd:documentation>Tax Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR3002>

<xsd:annotation>

<xsd:documentation>Functionally equivalent number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR3003>

<xsd:annotation>

<xsd:documentation>Agreed GIR designated number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR3004>

<xsd:annotation>

<xsd:documentation>Not required to be reported</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #31 Set of Enumerations – 3101 to 3102 -->

<xsd:simpleType name=Currency_EnumType>

<xsd:annotation>

<xsd:documentation xml:lang=en>TIN Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base=xsd:string>

<xsd:enumeration value=GIR3101>

<xsd:annotation>

<xsd:documentation>Local</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value=GIR3102>

<xsd:annotation>

<xsd:documentation>CFS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<xsd:simpleType name=percentage>

<xsd:restriction base=xsd:decimal>

<xsd:minInclusive value=0/>

<xsd:maxInclusive value=1/>

<xsd:fractionDigits value=4/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++++++++++ Reusable Complex types +++++++++++++++++++++++++++++++++++++ -->

<!-- Message specification: Data identifying and describing the message as a whole -->

<!-- -->

<!--Message specification: Data identifying and describing the message as a whole-->

<xsd:complexType name=MessageSpec_Type>

<xsd:annotation>

<xsd:documentation xml:lang=en>Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc.).

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name=SendingEntityIN type=stf:StringMin1Max200_Type minOccurs=0/>

<xsd:element name=TransmittingCountry type=iso:CountryCode_Type/>

<!-- modified for GLOBE -->

<xsd:element name=ReceivingCountry type=iso:CountryCode_Type/>

<xsd:element name=MessageType type=globe:MessageType_EnumType/>

<xsd:element name=Warning type=stf:StringMin1Max4000_Type minOccurs=0/>

<xsd:element name=Contact type=stf:StringMin1Max4000_Type minOccurs=0/>

<xsd:element name=MessageRefId type=stf:StringMin1Max170_Type/>

<xsd:element name=MessageTypeIndic type=globe:MessageTypeIndic_EnumType/>

<xsd:element name=ReportingPeriod type=xsd:date/>

<xsd:element name=Timestamp type=xsd:dateTime/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- TIN -->

<xsd:complexType name=TIN_Type>

<xsd:simpleContent>

<xsd:extension base=stf:StringMin1Max200_Type>

<xsd:attribute name=issuedBy type=iso:CountryCode_Type use=optional/>

<xsd:attribute name=unknown type=xsd:boolean use=optional/>

<xsd:attribute name=TypeOfTIN type=globe:TIN_EnumType/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- GlobeOECD File Message structure -->

<xsd:complexType name=GLOBEBody_Type>

<xsd:sequence>

<xsd:element name=FilingInfo>

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base=globe:FilingInfo>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name=GeneralSection minOccurs=0>

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base=globe:GeneralSectionType>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name=Summary minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base=globe:SummaryType>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name=JurisdictionSection minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base=globe:JurisdictionSectionType>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name=UTPRAttribution minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base=globe:UTPRAttributionType>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!--+++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ -->

<!-- -->

<!-- GLOBE Message structure -->

<xsd:element name=GLOBE_OECD>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=MessageSpec type=globe:MessageSpec_Type/>

<xsd:element name=GLOBEBody type=globe:GLOBEBody_Type maxOccurs=unbounded/>

</xsd:sequence>

<xsd:attribute name=version type=stf:StringMin1Max10_Type>

<xsd:annotation>

<xsd:documentation xml:lang=en>GLOBE Version</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

</xsd:element>

<xsd:complexType name=CorporateStructureType>

<xsd:sequence>

<xsd:element name=UPE maxOccurs=unbounded>

<xsd:complexType>

<xsd:choice>

<xsd:element name=ExcludedUPE>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ExcludedUPEStatus type=globe:ExcludedUPE_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #6</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Art10.3.5 type=iso:CountryCode_Type minOccurs=0/>

<xsd:sequence>

<xsd:element name=ID type=globe:ExcludedUPE_ID_Type/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=OtherUPE>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ID type=globe:ID_Type/>

<xsd:element name=Art10.3.5 type=iso:CountryCode_Type minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name=CE minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ID type=globe:ID_Type/>

<xsd:element name=OwnershipChange minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ChangeDate type=xsd:date/>

<xsd:element name=PreGlobeStatus type=globe:IDGlobeStatus_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #7</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=PreOwnership minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=OwnershipType type=globe:OwnershipType_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #8</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=PreOwnershipPercentage type=globe:percentage>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Ownership maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=OwnershipType type=globe:OwnershipType_EnumType>

<xsd:annotation>

<xsd:documentation>Emumeration #8</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=OwnershipPercentage type=globe:percentage>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=QIIR minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=POPE-IPE type=globe:POPEIPE_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #9</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Exception minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ExceptionRule>

<xsd:complexType>

<xsd:choice>

<xsd:element name=Art2.1.3 type=xsd:boolean/>

<xsd:element name=Art2.1.5 type=xsd:boolean/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name=TIN type=globe:TIN_Type/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=QUTPR minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Art9.3 type=xsd:boolean/>

<xsd:element name=AggOwnership type=globe:percentage minOccurs=0>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=UPEOwnership type=xsd:boolean minOccurs=0>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=ExcludedEntity minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Name type=stf:StringMin1Max200_Type/>

<xsd:element name=Type type=globe:ExcludedEntity_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #10</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Change type=xsd:boolean/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=UnreportChangeCorpStr type=xsd:boolean minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=ETRType>

<xsd:sequence>

<xsd:element name=SubGroup minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=TypeofSubGroup type=globe:ETRTypeofSubGroup_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #16</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=ETRStatus>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ETRException minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Deminimis-SimplifiedNMCECalc minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Basis type=globe:DeminimisSimpleBasis_EnumType/>

<xsd:element name=FinancialData maxOccurs=3>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Year type=xsd:date minOccurs=1/>

<xsd:element name=Revenue type=xsd:integer minOccurs=0/>

<xsd:element name=GlobeRevenue type=xsd:integer/>

<xsd:element name=NetGlobeIncome type=xsd:integer/>

<xsd:element name=FANIL type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Average>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Revenue type=xsd:integer minOccurs=0/>

<xsd:element name=GlobeRevenue type=xsd:integer/>

<xsd:element name=NetGlobeIncome type=xsd:integer/>

<xsd:element name=FANIL type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=TransitionalCbCRSafeHarbour minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Revenue type=xsd:integer minOccurs=0/>

<xsd:element name=Profit type=xsd:integer/>

<xsd:element name=IncomeTax type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=UTPRSafeHarbour minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=CITRate type=globe:percentage>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=ETRComputation type=globe:ETRComputationType minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Election minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Art3.2.6 type=xsd:boolean minOccurs=0/>

<xsd:element name=Art4.1.5 type=xsd:boolean minOccurs=0/>

<xsd:element name=Art4.6.1 type=xsd:boolean minOccurs=0/>

<xsd:element name=Art5.3.1 type=xsd:boolean minOccurs=0/>

<xsd:element name=Art3.2.2 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art3.2.5 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art3.2.8 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=NoDefTaxAllocation minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art4.5 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art3.2.1.c minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

<xsd:element name=QualOwnerIntentBalance type=xsd:integer/>

<xsd:element name=Additions type=xsd:integer/>

<xsd:element name=Reductions type=xsd:integer/>

<xsd:element name=OutstandingBalance type=xsd:integer/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=SimplifiedReporting type=xsd:boolean minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=ID_Type>

<xsd:sequence>

<xsd:element name=Name type=stf:StringMin1Max200_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type maxOccurs=unbounded/>

<xsd:element name=TIN type=globe:TIN_Type maxOccurs=unbounded/>

<xsd:element name=Rules type=globe:IDTypeRules_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #2</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=GlobeStatus type=globe:IDTypeGloBEStatus_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #3</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=ExcludedUPE_ID_Type>

<xsd:sequence>

<xsd:element name=Name type=stf:StringMin1Max200_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type minOccurs=0 maxOccurs=unbounded/>

<xsd:element name=TIN type=globe:TIN_Type maxOccurs=unbounded/>

<xsd:element name=Rules type=globe:IDTypeRules_EnumType minOccurs=0 maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #2</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=GlobeStatus type=globe:IDTypeGloBEStatus_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #3</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=FilingInfo>

<xsd:sequence>

<xsd:element name=FilingCE>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=Name type=stf:StringMin1Max200_Type/>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=Role type=globe:FilingCERole_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #4</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AccountingInfo>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=CFSofUPE type=globe:FilingCECofUPE_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #11</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=FAS type=stf:StringMin1Max200_Type/>

<xsd:element name=Currency type=iso:currCode_Type/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Period>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Start type=xsd:date/>

<xsd:element name=End type=xsd:date/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=NameMNE type=stf:StringMin1Max200_Type/>

<xsd:element name=AdditionalInfo type=stf:StringMin1Max4000_Type minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=ETRComputationType>

<xsd:sequence>

<xsd:element name=CEComputation minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=AdjustedFANIL>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=FANIL type=xsd:integer/>

<xsd:element name=Adjustment minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=MainEntityPEandFTE minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Basis type=globe:MainEntityPEandFTEBasis_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #17</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=OtherTIN type=globe:TIN_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type minOccurs=0/>

<xsd:element name=Additions type=xsd:integer/>

<xsd:element name=Reductions type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=CrossBorderAdjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Basis type=globe:CrossBorderAdjustments_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #18</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=OtherTIN type=globe:TIN_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type minOccurs=0/>

<xsd:element name=Additions type=xsd:integer minOccurs=0/>

<xsd:element name=Reductions type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=UPEAdjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Basis type=globe:UPEAdjustmentsBasis_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #19</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Reductions minOccurs=0>

<xsd:complexType>

<xsd:choice>

<xsd:element name=Amount type=xsd:integer/>

<xsd:element name=Exception type=xsd:boolean/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name=IdentificationOfOwners maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=OwnershipPercentage type=globe:percentage/>

<xsd:choice>

<xsd:element name=IndOwners>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=NumOfOwners type=xsd:integer/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type minOccurs=0/>

<xsd:element name=TaxRate type=globe:percentage minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=EntityOwner>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=TaxRate type=globe:percentage minOccurs=0/>

<xsd:element name=ExTypeOfEntity type=globe:ExTypeOfEntity_EnumType minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=NetGlobeIncome>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Adjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Amount type=xsd:integer maxOccurs=2/>

<xsd:element name=AdjustmentItem type=globe:AdjustmentItem_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #20</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=IntShippingIncome minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=InternationalShipIncome>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=Category type=globe:IntShipCategory_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #21</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Revenue type=xsd:integer/>

<xsd:element name=Costs type=xsd:integer/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=QualifiedAncShipIncome>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=Category type=globe:ANCShipCategory_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #22</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Revenue type=xsd:integer/>

<xsd:element name=Costs type=xsd:integer/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=SubstanceExclusion>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=PayrollCosts type=xsd:integer/>

<xsd:element name=TangibleAssets type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=CoveredTaxes type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AdjustedIncomeTax>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=IncomeTax type=xsd:integer/>

<xsd:element name=CrossAllocation minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Basis type=globe:AdjustedBasis_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #23</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=OtherTIN type=globe:TIN_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=Additions type=xsd:integer minOccurs=0/>

<xsd:element name=Reductions type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AdjustedCoveredTax>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Adjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Amount type=xsd:integer maxOccurs=2/>

<xsd:element name=AdjustmentItem type=globe:CurrentAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #24</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=DeferTaxAdjustAmt>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=DeferTaxExpense type=xsd:integer/>

<xsd:element name=Adjustment minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Amount type=xsd:integer maxOccurs=2/>

<xsd:element name=AdjustmentItem type=globe:DeferredAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #25</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Recast minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Higher type=xsd:integer minOccurs=0/>

<xsd:element name=Lower type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=Elections minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Art1.5.3 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=SimplCalculations type=xsd:boolean minOccurs=0/>

<xsd:element name=Art3.2.1 type=xsd:boolean minOccurs=0/>

<xsd:element name=Art3.2.1b minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art3.2.1c minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art6.3.4 minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=FYTriggerEvent type=xsd:date/>

<xsd:element name=Inclusion>

<xsd:complexType>

<xsd:choice>

<xsd:element name=Art6.3.4.c.i type=xsd:boolean/>

<xsd:element name=Art6.3.4.c.ii type=xsd:boolean/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AggregatedReporting minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TaxConsolGroupTIN type=globe:TIN_Type/>

<xsd:element name=EntityTIN type=globe:TIN_Type maxOccurs=unbounded/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art4.4.7 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art4.5.6 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art7.5 minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence minOccurs=0>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

<xsd:element name=CEOwnerTIN type=globe:TIN_Type maxOccurs=unbounded/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art7.6 minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

<xsd:element name=ActualDeemedDist type=xsd:integer/>

<xsd:element name=LocalCreditableTaxGross type=xsd:integer/>

<xsd:element name=ShareOfUndistNetGlobeInc type=globe:percentage/>

<xsd:element name=InvestmentEntityTIN type=globe:TIN_Type/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=OtherFAS type=stf:StringMin1Max200_Type minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=OverallComputation minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=FANIL type=xsd:integer/>

<xsd:element name=AdjustedFANIL type=xsd:integer/>

<xsd:element name=NetGlobeIncome>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Adjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Amount type=xsd:integer/>

<xsd:element name=AdjustmentItem type=globe:AdjustmentItem_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #1</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=IntShippingIncome minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=TotalIntShipIncome type=xsd:integer/>

<xsd:element name=FiftyPercentCap type=xsd:integer/>

<xsd:element name=TotalQualifiedAncIncome type=xsd:integer/>

<xsd:element name=ExcessOfCap type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=IncomeTaxExpense type=xsd:integer/>

<xsd:element name=ETRRate type=globe:percentage/>

<xsd:element name=TopUpTaxPercentage type=globe:percentage/>

<xsd:element name=AdjustedCoveredTax minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=AggregrateCurrentTax type=xsd:integer/>

<xsd:element name=Adjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Amount type=xsd:integer/>

<xsd:element name=AdjustmentItem type=globe:FinalAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #2</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=PostFilingAdjust minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=DeferTaxAsset>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=AmountAttributed minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Year type=xsd:date/>

<xsd:element name=Amount type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=CoveredTaxRefund>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=AmountAttributed minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Year type=xsd:date/>

<xsd:element name=Amount type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=DeemedDistTax minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Election minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Recapture maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Year type=xsd:date/>

<xsd:element name=StartAmount type=xsd:integer/>

<xsd:element name=DDTYear-0 type=xsd:integer/>

<xsd:element name=DDTYear-1 type=xsd:integer/>

<xsd:element name=DDTYear-2 type=xsd:integer/>

<xsd:element name=DDTYear-3 type=xsd:integer/>

<xsd:element name=TotalDDT type=xsd:integer/>

<xsd:element name=EndAmount type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Reduction type=xsd:integer/>

<xsd:element name=IncrementalTopUpTax type=xsd:integer/>

<xsd:element name=Ratio type=globe:percentage/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=DeferTaxAdjustAmt minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=DefTaxAmt type=xsd:integer/>

<xsd:element name=DiffCarryValue type=xsd:integer/>

<xsd:element name=GLoBEValue type=xsd:integer/>

<xsd:element name=BefRecastAdjust type=xsd:integer/>

<xsd:element name=TotalAdjust type=xsd:integer/>

<xsd:element name=PreRecast type=xsd:integer/>

<xsd:element name=Recast minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Higher type=xsd:integer minOccurs=0/>

<xsd:element name=Lower type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Adjustments minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:sequence>

<xsd:element name=Amount type=xsd:integer/>

<xsd:element name=AdjustmentItem type=globe:DeferredAdjustedTax_EnumType>

<xsd:annotation>

<xsd:documentation>Enumeration #3</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:element name=RecaptureDeferred>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=DTLRFYMinus5 type=xsd:integer/>

<xsd:element name=RecapDTLRFYMinus5 type=xsd:integer/>

<xsd:element name=DTLRFY type=xsd:integer/>

<xsd:element name=AggregateDTL>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ReportingFiscalYear>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=AmountPreTransition type=xsd:integer/>

<xsd:element name=AmountOutBalance type=xsd:integer/>

<xsd:element name=AmountUnjustified type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=PriorFiscalYear>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=AmountPreTransition type=xsd:integer/>

<xsd:element name=AmountOutBalance type=xsd:integer/>

<xsd:element name=AmountUnjustified type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Transition minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Year type=xsd:date/>

<xsd:element name=DeferredTaxLiabilityStart type=xsd:integer minOccurs=0/>

<xsd:element name=DeferredTaxLiabilityRecast type=xsd:integer minOccurs=0/>

<xsd:element name=DeferredTaxAssets minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=DeferredTaxAssetStart type=xsd:integer/>

<xsd:element name=DeferredTaxAssetRecast type=xsd:integer/>

<xsd:element name=DeferredTaxAssetExcluded type=xsd:integer/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Disposal minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=NetDTADTL type=xsd:integer/>

<xsd:element name=CarryingValue type=xsd:integer/>

<xsd:element name=TaxPaid type=xsd:integer/>

<xsd:element name=DTADTL type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AltJurisdiction type=iso:CountryCode_Type minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=TransBlendCFC minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=CFCJur maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Jurisdiction type=iso:CountryCode_Type/>

<xsd:element name=Allocation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=SubGroupTIN type=globe:TIN_Type/>

<xsd:element name=AggAllocTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Total type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=SubstanceExclusion minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:sequence>

<xsd:element name=PayrollCost type=xsd:integer/>

<xsd:element name=PayrollMarkUp type=globe:percentage/>

<xsd:element name=TangibleAssetValue type=xsd:integer/>

<xsd:element name=TangibleAssetMarkup type=globe:percentage/>

<xsd:element name=PEAllocation minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=JurOfOwners>

<xsd:complexType>

<xsd:choice>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=UPE type=xsd:boolean/>

<xsd:element name=NotApplicable type=xsd:boolean/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name=PayrollCost>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Allocation type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=TangibleAssetValue>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Allocation type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=FTEAllocation minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=JurOfOwners>

<xsd:complexType>

<xsd:choice>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=UPE type=xsd:boolean/>

<xsd:element name=NotApplicable type=xsd:boolean/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name=PayrollCost>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Allocation type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=TangibleAssetValue>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Total type=xsd:integer/>

<xsd:element name=Allocation type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=ExcessProfits type=xsd:integer/>

<xsd:element name=AdditionalTopUpTax minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=NONArt4.1.5 minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Articles type=globe:NonArt415_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #17</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Year type=xsd:date>

<xsd:annotation>

<xsd:documentation></xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Previous>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=NetGlobeIncome type=xsd:integer/>

<xsd:element name=AdjustedCoveredTax type=xsd:integer/>

<xsd:element name=ETRRate type=globe:percentage/>

<xsd:element name=ExcessProfits type=xsd:integer/>

<xsd:element name=TopUpTaxPercentage type=globe:percentage/>

<xsd:element name=TopUpTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Recalculated>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=NetGlobeIncome type=xsd:integer/>

<xsd:element name=AdjustedCoveredTax type=xsd:integer/>

<xsd:element name=ETRRate type=globe:percentage/>

<xsd:element name=ExcessProfits type=xsd:integer/>

<xsd:element name=TopUpTaxPercentage type=globe:percentage/>

<xsd:element name=TopUpTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AdditionalTopUpTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Art4.1.5 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=AdjustedCoveredTax type=xsd:integer/>

<xsd:element name=GlobeLoss type=xsd:integer/>

<xsd:element name=ExpectedAdjustedCoveredTax type=xsd:integer/>

<xsd:element name=AdditionalTopUpTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=QDMTT minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=FAS type=stf:StringMin1Max200_Type/>

<xsd:element name=Amount type=xsd:integer/>

<xsd:element name=MinRate type=globe:percentage minOccurs=0/>

<xsd:element name=BasisforBlending type=stf:StringMin1Max4000_Type minOccurs=0>

<xsd:annotation>

<xsd:documentation>Free text</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=SBIEAvailable type=xsd:boolean/>

<xsd:element name=DeMinAvailable type=xsd:boolean/>

<xsd:element name=Currency type=iso:currCode_Type/>

<xsd:element name=CurrencyElection minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=Status type=xsd:boolean/>

<xsd:sequence>

<xsd:element name=ElectionYear type=xsd:date/>

<xsd:element name=RevocationYear type=xsd:date minOccurs=0/>

<xsd:element name=Currency type=globe:Currency_EnumType/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=TopUpTax type=xsd:integer/>

<xsd:element name=ExcessNegTaxExpense>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=PriorYearBalance type=xsd:integer/>

<xsd:element name=GeneratedInRFY type=xsd:integer/>

<xsd:element name=UtilizedInRFY type=xsd:integer/>

<xsd:element name=Remaining type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Non-MaterialCE minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=RFY>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TotalRevenue type=xsd:integer/>

<xsd:element name=AggregateSimplified type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=RFY-1 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TotalRevenue type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=RFY-2 minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TotalRevenue type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=Average>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TotalRevenue type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=ID type=globe:ID_Type/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=LowTaxJurisdictionType>

<xsd:sequence>

<xsd:element name=TopUpTaxAmount type=xsd:integer/>

<xsd:element name=LTCE minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=IIR maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=NetGlobeIncome type=xsd:integer minOccurs=0/>

<xsd:element name=TopUpTax type=xsd:integer/>

<xsd:element name=ParentEntity minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=OtherOwnershipAllocation type=xsd:integer/>

<xsd:element name=InclusionRatio type=globe:percentage>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=TopUpTaxShare type=xsd:integer/>

<xsd:element name=IIROffSet type=xsd:integer/>

<xsd:element name=TopUpTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=UTPR minOccurs=0>

<xsd:complexType>

<xsd:choice>

<xsd:element name=UTPRSafeHarbour>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=CITRate type=globe:percentage>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=UTPRCalculation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TotalUTPRTopUpTax type=xsd:integer/>

<xsd:element name=Article 2.5.1TopUpTax type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=InitialIntActivityType>

<xsd:sequence>

<xsd:element name=StartDate type=xsd:date/>

<xsd:element name=ReferenceJurisdiction>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=TangibleAssetValue type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=OtherJurisdiction maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type maxOccurs=5/>

<xsd:element name=TangibleAssetValue type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=RFYNumberOfJurisdictions type=xsd:integer minOccurs=0/>

<xsd:element name=RFYSumTangibleAssetValue type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=GLOBETax>

<xsd:sequence>

<xsd:element name=ETR type=globe:ETRType minOccurs=0 maxOccurs=unbounded/>

<xsd:element name=InitialIntActivity type=globe:InitialIntActivityType minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=GeneralSectionType>

<xsd:sequence>

<xsd:element name=RecJurCode type=iso:CountryCode_Type maxOccurs=unbounded/>

<xsd:element name=CorporateStructure type=globe:CorporateStructureType/>

<xsd:element name=AdditionalDataPoint type=globe:AdditionalDataPointType minOccurs=0 maxOccurs=unbounded/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=JurisdictionSectionType>

<xsd:sequence>

<xsd:element name=RecJurCode type=iso:CountryCode_Type maxOccurs=unbounded/>

<xsd:element name=Jurisdiction type=iso:CountryCode_Type/>

<xsd:element name=JurWithTaxingRights minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=JurisdictionName type=iso:CountryCode_Type/>

<xsd:element name=Subgroup minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=TypeofSubGroup type=globe:TypeofSubGroup_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #11</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=ReportDifference minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ETRDifference type=globe:percentage minOccurs=0/>

<xsd:element name=AdjCoveredTaxDifference minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=AggCurrentTaxExpense type=xsd:integer minOccurs=0/>

<xsd:element name=QRTCExpense type=xsd:integer minOccurs=0/>

<xsd:element name=OtherTaxCredits type=xsd:integer minOccurs=0/>

<xsd:element name=DeferTaxExpense type=xsd:integer minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=NetGLoBEDifference type=xsd:integer minOccurs=0/>

<xsd:element name=SBIEDifference type=xsd:integer minOccurs=0/>

<xsd:element name=AddCurrentTuTDifference type=xsd:integer minOccurs=0/>

<xsd:element name=TuTDifference type=xsd:integer minOccurs=0/>

<xsd:element name=ElectionsDifference type=stf:StringMin1Max4000_Type minOccurs=0/>

<xsd:element name=QRTCIncome type=xsd:integer minOccurs=0/>

<xsd:element name=ExcessNegTaxCarryForw type=xsd:integer minOccurs=0/>

<xsd:element name=TransitionDifference type=xsd:boolean minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=LocalCurrency type=iso:currCode_Type minOccurs=0/>

<xsd:element name=GLoBETax type=globe:GLOBETax/>

<xsd:element name=LowTaxJurisdiction type=globe:LowTaxJurisdictionType minOccurs=0/>

<xsd:element name=AdditionalDataPoint type=globe:AdditionalDataPointType minOccurs=0 maxOccurs=unbounded/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=UTPRAttributionType>

<xsd:sequence>

<xsd:element name=RecJurCode type=iso:CountryCode_Type maxOccurs=unbounded/>

<xsd:element name=Attribution maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type/>

<xsd:element name=UTPRTopUpTaxCarryForward type=xsd:integer/>

<xsd:element name=Employees type=xsd:integer minOccurs=0/>

<xsd:element name=TangibleAssetValue type=xsd:integer minOccurs=0/>

<xsd:element name=UTPRPercentage type=globe:percentage>

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=UTPRTopUpTaxAttributed type=xsd:integer/>

<xsd:element name=AddCashTaxExpense type=xsd:integer/>

<xsd:element name=UTPRTopUpTaxCarriedForward type=xsd:integer/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=AdditionalDataPoint type=globe:AdditionalDataPointType minOccurs=0 maxOccurs=unbounded/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=SummaryType>

<xsd:sequence>

<xsd:element name=RecJurCode type=iso:CountryCode_Type maxOccurs=unbounded/>

<xsd:element name=Jurisdiction>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=JurisdictionName type=iso:CountryCode_Type minOccurs=0/>

<xsd:element name=Subgroup minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=TIN type=globe:TIN_Type/>

<xsd:element name=TypeofSubGroup type=globe:TypeofSubGroup_EnumType maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #11</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=JurWithTaxingRights minOccurs=0 maxOccurs=unbounded>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=JurisdictionName type=iso:CountryCode_Type minOccurs=0/>

<xsd:element name=DiffDomesticTut type=globe:GlobeTuT_EnumType minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=SafeHarbour type=globe:SafeHarbour_EnumType minOccurs=0 maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>Enumeration #12</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=ETRRange type=globe:ETRRange_EnumType minOccurs=0>

<xsd:annotation>

<xsd:documentation>Enumeration #13</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=SBIE minOccurs=0>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=NotApplicable type=xsd:boolean/>

<xsd:element name=NoTut type=xsd:boolean/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name=QDMTTut type=globe:QDMTTuT_EnumType minOccurs=0>

<xsd:annotation>

<xsd:documentation>Enumeration #14</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=GLoBETut type=globe:GlobeTuT_EnumType minOccurs=0>

<xsd:annotation>

<xsd:documentation>Enumeration #15</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=AdditionalDataPoint type=globe:AdditionalDataPointType minOccurs=0 maxOccurs=unbounded/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=AdditionalDataPointType>

<xsd:sequence>

<xsd:element name=Description type=stf:StringMin1Max170_Type minOccurs=0/>

<xsd:element name=Amount type=xsd:integer minOccurs=0/>

<xsd:element name=Percentage type=globe:percentage minOccurs=0/>

<xsd:element name=Text type=stf:StringMin1Max4000_Type minOccurs=0/>

<xsd:element name=Boolean type=xsd:boolean minOccurs=0/>

</xsd:sequence>

</xsd:complexType>

</xsd:schema>

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