Key requirements
The sequence moves from scope and charging provisions to GloBE income, adjusted covered taxes, effective tax rates and top-up amounts. Further modules cover transition rules, safe harbours, restructurings, holding structures, tax neutrality and filing obligations. Slides accompany the videos, and a June 2026 amendment note updates the learning content. Workshop recordings provide examples of exposure and computation. Use the update note with the original recordings so superseded material is not applied uncritically. These resources support understanding but do not replace the group’s actual data, law or elections.
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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