Classifying the example group
The 2 October 2025 case uses consolidated revenue above the scope threshold and separates line-by-line consolidated entities, equity-accounted joint ventures, flow-through entities and investment entities. It assigns hypothetical jurisdictions different IIR and QDMTT implementation positions and assumes specified safe-harbour conditions. Those assumptions are part of the exercise: they do not establish that a real group, fund or jurisdiction qualifies for the same treatment.
Following the worked amounts
The slides move from financial accounting income to GloBE income, then adjust and allocate covered taxes before computing separate jurisdictional and joint-venture ETRs. They illustrate substance-based exclusions, entity allocation and the Singapore DTT payment election under section 45. The final payment allocation must be reconciled to the group’s calculated amount rather than read as an additional tax. Preserve the example’s assumptions when using it as a learning model, and apply the later 2026 guidance to any actual current-year computation.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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