General Section

The General Section contains information on the group structure, the identification of entities in or the group, and the countries in which they are located.

The General Section must be completed in accordance with the XML Schema User Guide, pages 22–35. This also applies where the XML file is not intended for exchange (centralised filing). This means that information on all entities in the group or connected to the group (constituent entities and joint ventures, as well as their subsidiaries) must be included in the General Section, regardless of where they are located.

How to complete it

"RecJurCode"

When the GloBE Information Return is submitted in Norway, enter the country code “NO” for Norway. If the GloBE Information Return is intended for exchange with other countries, the “RecJurCode” element must also include the country codes for all countries that will receive information in the General Section. In addition, the value "GIR401" or "GIR402" must be entered in “FilingCERole” in the Filing Info to indicate that the information in the GloBE Information Return is intended for exchange. If information is not to be exchanged, it is sufficient to enter the country code for Norway. Enter the value "GIR403" or "GIR404" in the “FilingCERole” element in the Filing Info to indicate that

"IDType Rules"

In the General Section, the “IDTypeRules” element must specify which rules an entity is subject to. In other words, which rules have been implemented in the country where the entity is located, see the XML Schema User Guide, pages 14–15. All codes applicable for a country must be specified for each entity. For entities located in Norway, the “IDType/Rules” element must be completed with both "GIR202" and "GIR204". An overview of which countries have implemented QIIR, QUTPR, and qualified domestic top-up tax (QDMTT) can be found at the OECD. 

"QUTPR"

The “QUTPR” element must not be completed if no countries have taxing rights under UTPR for the relevant fiscal year. If the group is in the initial phase of its international activities, the “Art9.3” element may be used to indicate that the exemption provision in section 2-14 of the Norwegian Global Minimum Tax Act has been applied. See also the XML User Guide, pages 32–33, for guidance on completing “QUTPR” element. When the group in its intial phase of its international activities election is applied, information about the election must also be reflected in the Jurisdiction Section in the “InitiallntActivity” element.

"AdditionalDataPoint"

In the General Section, the “AdditionalDataPoint” element must only be completed if a country has provided specific guidance on this. The Norwegian Tax Administration has not provided such guidance, and the element should therefore normally not be used when submitting the GloBE Information Return in Norway. If the GloBE Information Return is submitted in Norway on behalf of entities located abroad (centralised filing), the entity must itself ensure that it is familiar with any local reporting obligations in cases where completion of the GloBE Information Return must follow national rules  in another country. 

"DocSpec" 

Enter the value "OECD1" in the “DocTypeIndic” element. The alternative predefined values must not be used when submitting the GloBE Information Return in Norway. The “DocRefId” element must be completed with a free-text value that provides a unique reference, for example "GIR2024NOII", where II is replaced with a new number for each part of the file.