What the template collects
The general section identifies the filing entity and group structure and gives a jurisdiction summary. Jurisdictional sections distinguish safe-harbour cases from effective-rate, top-up-tax and allocation calculations. The annexes contain data points and explanatory instructions. GIR preparation is separate from the domestic tax return and payment obligations.
Historical version
The 2023 edition includes transitional jurisdiction-level reporting intended to reduce initial reporting burden while preserving necessary entity-level calculations. Later versions appeared in January 2025 and September 2026; the latter specifies use for fiscal years commencing on or after 31 December 2025. Select the required edition and local filing process rather than automatically using this original template.
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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