Important information

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Important information

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Jurisdiction Section

Jurisdiction Section skal fylles ut i samsvar med XML Schema User Guide s. 41-125 sammen med våre presiseringer for å unngå feil eller merknader når du skal sende inn melding for suppleringsskatt (GIR) til oss.

Jurisdiction Section inneholder detaljerte opplysninger om beregninger på landnivå og på enhetsnivå.

Uavhengig av om melding for suppleringsskatt (GIR) er ment for utveksling eller ikke skal Jurisdiction Section fylles ut i overenstemmelse med veiledningen i XML Schema User Guide, se s. 41-125.

Antall Jurisdiction Section du må fylle ut

Hvorvidt melding for suppleringsskatt (GIR) er ment for utveksling eller ikke, vil være avgjørende for hvor mange Jurisdiction Sections som må fylles ut for at den rapporteringspliktige virksomheter oppfyller opplysningsplikten.

Hvis det er virksomheter eller undergrupper i et land som det skal foreta separat beregning for, må det fylles ut en egen Jurisdiction Section for den eller disse undergruppene. Dette gjelder for felleskontrollerte virksomheter og deres underenheter, investeringsenheter og forsikringsinvesteringsenheter, minoritetseide konsernenheter og minoritetseide underkonsern samt statsløse enheter.

For mer informasjon se Skatte-ABC punkt S-22-5

Se også veiledning knyttet til krav til fullstendighet av opplysninger i melding for suppleringsskatt (GIR)

For at norske virksomheter skal anses å oppfylle opplysningsplikten må melding for suppleringsskatt (GIR) som et minimum inneholde Jurisdiction Section for samtlige land og undergrupper hvor Norge har beskatningsrett. Hvilke land som har beskatningsrett skal fremgå av Jurisdiction Section og Summary i elementene JurWithTaxingRights.

Slik fyller du den ut

RecJurCode

Skal melding for suppleringsskatt (GIR) utveksles med andre land, må elementet RecJurCode fylles ut med landkoder til land som skal motta opplysninger i Jurisdiction Section. I tillegg må GIR401 eller GIR402 i Filing Info elementet brukes for å indikere at filen er ment for utveksling. Dersom filen ikke skal utveksles og verdien GIR403 eller GIR404 er brukt i Filing Info elementet, skal kun koden for Norge anvendes i RecJurCode.

Valgregler

Suppleringsskatteloven og modellreglene inneholder en rekke valgregler. Valgreglene er enten ettårs- eller femårsvalg.

  • Ettårsvalg gjelder bare for det regnskapsåret valget er gjort.
  • Femårsvalg kan ikke oppheves for valgåret eller de fire etterfølgende regnskapsårene og gjelder inntil de blir opphevet.

Valg kan ikke endres etter innsending

Når du har levert melding for suppleringsskatt (GIR) til Skatteetaten, kan dere ikke gjøre endringer i valgene. En forespørsel om endring av melding for suppleringsskatt (GIR) kan bare tas til følge når fastsettingen er uriktig Forespørsler om endring av melding for suppleringsskatt (GIR) som gjelder endring av valg vil bli avvist av Skatteetaten, jf. skatteforvaltningsloven § 12-1.

Valgregler på land- og enhetsnivå

Noen valg gjøres på landnivå, mens andre gjøres på enhetsnivå.

Some elections are made at country level, while others are made at entity level.

For annual elections, you indicate that the election has been made by entering “1” or “true” in the element for the relevant election.

For reporting fiscal years in which a five-year election applies, you must enter “1” or “true” in the Status element and specify the year in which the election was made in the “ElectionYear” element. The “RevocationYear” element must not be completed as long as the election applies. If the election was revoked in the Reporting Fiscal Year or in one of the four preceding Reporting Fiscal Years, you must enter “0” or “false” in the Status element, specify the year in which the election was made in the “ElectionYear” element, and specify the year in which the election was revoked in the “RevocationYear” element. If the five-year election does not apply for the Reporting Fiscal Year and has not applied in any of the four preceding Reporting Fiscal Years, the election and its sub-elements shall not be completed.

Elections may also be applied when calculating domestic top-up tax. An exception applies to the use of the simplified jurisdictional reporting framework where the relevant country does not permit the use of that framework.

The reporting entity must determine which countries this applies to and ensure that the information is reported correctly in accordance with the national rules of the relevant country. The simplified jurisdictional reporting framework may be used when calculating domestic top-up tax in Norway. However, the election is only available where no domestic top-up tax arises that must be allocated between entities in Norway.

Safe Harbour og unntak

Valg knyttet til bruk av Safe Harbour-regler eller unntaket for bagatellmessig inntekt og resultat gjøres på landnivå. Du gjør valget ved å fylle ut de relevante elementene under ETR Exception. For veiledning om utfylling av Safe Harbour-regler se XML User Guide s. 57-61 (ETR Exeption elementet i Jurisdiction Section). Valgene skal også reflekteres i Summary.

Se veiledning for utfylling av SubstanceExclusion elementene under OverallComputation ved bruk av regler om  rutinemessig overskudd under forenklet beregningsmetode eller midlertidige Safe Harbour knyttet til land-for-land-rapportering i XML User Guide s. 104-105.

Når reglene om unntaket for bagatellmessig inntekt og resultat brukes, skal OtherFAS og AdditionalTopUpTax elementene under OverallComputation fylles ut, hvis aktuelt, se XML User Guide s. 85 og 110.

When applying the permanent simplified calculation Safe Harbour rule for non-material constituent entities, the relevant information for the applicable test must be completed under the “Non-MaterialCE” elements in “OverallComputation”. Guidance on completing the XML file is set out in the OECD XML Schema User Guide, pages 58-60 and 117–119.

If entities that are not non-material constituent entities are located in the same country or belong to the same subgroup as the non-material constituent entities, full calculations must be performed for those entities in the Jurisdiction Section.

When the routine profits test or de minimis test is applied and there are entities in the relevant subgroup that are not non-material constituent entities, the “FinancialData” and “Average” elements under “GlobeTax/Deminimis/SimplifiedNMCECalc” must also be completed for those entities.  

The election to apply the qualified domestic top-up tax (QDMTT) Safe Harbour is included in Summary.

The qualified domestic top-up tax (QDMTT) Safe Harbour cannot be applied if one of the switch-off rules in section 5-7-10, subsection 3 of the Global Minimum Tax Regulations applies.

The qualified domestic top-up tax (QDMTT) Safe Harbour for a country or subgroup may be used in combination with one of the other Safe Harbour rules or the de minimis exclusion. 

Where the entity submitting the GloBE Information Return chooses to apply the qualified domestic top-up tax (QDMTT) Safe Harbour for a country or subgroup, the Jurisdiction Section must be completed based on the national rules applicable in the Safe Harbour country. 

How to complete the Jurisdiction Section when applying the qualified domestic top-up tax (QDMTT) Safe Harbour:

  • If you apply only the qualified domestic top-up tax (QDMTT) Safe Harbour rules, the Jurisdiction Section must be completed for the country or subgroup. Information in the Jurisdiction Section must then be completed based on the national rules of the relevant Safe Harbour country.
  • If you make an additional election to combine the qualified domestic top-up tax (QDMTT) Safe Harbour with another Safe Harbour rule or the de minimis exclusion, only the parts of the Jurisdiction Section that relate to those elections must be completed.
  • The “LowTaxJurisdiction” or “UTPRAttribution” elements must not be completed when applying the qualified domestic top-up tax (QDMTT) Safe Harbour rules, unless the applicable rules in the Safe Harbour country allocate domestic top-up tax between theentities in the country based on their adjusted profit or loss (Globe income or loss).
  • When applying the qualified domestic top-up tax (QDMTT) Safe Harbour rules in Norway or for norwegian subgroups , the elements “LowTaxJurisdiction/TopUpTaxAmount”, “LTCE/TIN”, “LTCE/IIR/NetGlobeIncome”, and “LTCE/IIR/TopUpTax” must be completed where domestic top-up tax is calculated in Norway.

AdditionalDataPoint 

Ved bruk av enkelte valgregler må elementet AdditionalDataPoint fylles ut. Dette gjelder følgende valg:

The election not to include an increase in a deferred tax liability in the deferred tax adjustment may be made either as an annual election or as a five-year election. 

If you make an annual election, see section 4-2-2 of the Global Minimum Tax Regulations (and the Commentary to Article 4.4.7, paragraph 112.1 of the Model Rules), the “Art.4.4.7” element must not be used. Instead, the value "ADT3 Art.4.4.7" must be entered in the “Description” element of the “AdditionalDataPoint”. The following text must be entered in the “Text” element: "Unclaimed Accrual Annual Election". In addition, you must provide information on the TINs of the entities to which the election applies in the “Text” element, unless the entity has chosen to use the simplified jurisdictional reporting framework. In the “Text” element, you must also provide the path to the element to which the Additional Data Point relates.  The remaining elements under “AdditionalDataPoint” must not be completed.

If, on the other hand, you make a five-year election, the guidance on completing the XML file in the OECD XML Schema User Guide, page 82, applies.

If the ultimate parent entity of the group is a flow-through entity and the reporting entity applies the rules in section 7-1 of the Norwegian Global Minimum Tax Act (Article 7.1 of the Model Rules), the “UPEAdjustments” element must be completed. Guidance on completing the XML file is set out in the OECD XML Schema User Guide, pages 65–68.

In the “Basis” element, which indicates the basis for the adjustment, there is no value available to indicate the use of Article 7.1.2 (section 7-1, subsection 2 of the Norwegian Global Minimum Tax Act). When completing the element, the value “GIR1910” (Article 7.2.2) must therefore be entered. In addition, the “Reductions” element in the path “GloBEBody/Jurisdiction Section/GloBETax/ETR/ETRStatus/ETRComputation/CEComputation/AdjustedFANIL/Adjustment/UPEAdjustments/Reduction” must be completed.

The value "ADT1 Basis" must be entered in the “Description” element of the “AdditionalDataPoint”, and the value in the “Reduction” element must also be entered in the “Amount” element of the “AdditionalDataPoint”. The “Text” element must also be completed with "Article 7.1.2". 

If the “Reduction/Exception” element is completed, the “Text” element must instead be completed with "Article 7.1.2, Exception", together with information on the path to the element to which the “AdditionalDataPoint” relates. 

If “Basis” is completed with "GIR1910" because an adjustment has been made under Article 7.2.2 (section 7-2, subsection 2 of the Norwegian Global Minimum Tax Act), the “Basis” element must be repeated and used twice. 

The remaining elements under “AdditionalDataPoint” must not be completed.

The election to include gains or losses on equity investments pursuant to section 3-2-2, subsection 5 of the Global Minimum Tax Regulations (Article 3.2.1, letter c) is not included in the XML file. If the reporting entity uses this election, information about the election must be included in the “AdditionalDataPoint” element.

The “Description” element must be completed with the value "ADT2 EquityGain". The relevant gain or loss on equity that is included in adjusted profit or loss (GloBE income or loss) when the Equity Investment Inclusion Election is applied must be entered in the “Amount” element. The “Text” element must be completed with the path to the element to which the “AdditionalDataPoint” relates. The remaining elements under “AdditionalDataPoint” must not be completed.