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  <MessageSpec>
    <SendingEntityIN>IE</SendingEntityIN>
    <TransmittingCountry>IE</TransmittingCountry>
    <ReceivingCountry>IE</ReceivingCountry>
    <MessageType>GIR</MessageType>
    <MessageRefId>7XeVNFZGoiuU3pO2VvB7</MessageRefId>
    <MessageTypeIndic>GIR101</MessageTypeIndic>
    <ReportingPeriod>2025-04-16</ReportingPeriod>
    <Timestamp>2026-03-10T16:31:56.903Z</Timestamp>
  </MessageSpec>
  <GLOBEBody>
    <FilingInfo>
      <FilingCE>
        <ResCountryCode>IE</ResCountryCode>
        <Name>Jq1d86NjLC</Name>
        <TIN>1234567AA</TIN>
        <Role>GIR401</Role>
      </FilingCE>
      <AccountingInfo>
        <CFSofUPE>GIR501</CFSofUPE>
        <FAS>Nv0deLIpMp</FAS>
        <Currency>EUR</Currency>
      </AccountingInfo>
      <Period>
        <Start>2024-04-22</Start>
        <End>2025-04-16</End>
      </Period>
      <NameMNE>Gizmo</NameMNE>
      <DocSpec>
        <ns2:DocTypeIndic>OECD1</ns2:DocTypeIndic>
        <ns2:DocRefId>2xpUGw8EDm</ns2:DocRefId>
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    </FilingInfo>
    <GeneralSection>
      <RecJurCode>IE</RecJurCode> 
      <RecJurCode>GB</RecJurCode> 
      <RecJurCode>US</RecJurCode> 
      <CorporateStructure> 
         <UPE> 
             <OtherUPE> 
                 <ID> 
                     <Name>Example Company</Name> 
                     <ResCountryCode>IE</ResCountryCode> 
                     <TIN issuedBy="IE" TypeOfTIN="GIR3001">1234567AA</TIN> 
                     <Rules>GIR201</Rules> 
                     <GlobeStatus>GIR301</GlobeStatus> 
                 </ID> 
                 <Art10.3.5>IE</Art10.3.5> 
             </OtherUPE> 
         </UPE> 
         <CE> 
             <ID> 
                 <Name>Example Company</Name> 
                 <ResCountryCode>BR</ResCountryCode> 
                 <TIN issuedBy="GB" TypeOfTIN="GIR3001">FAKETINE232</TIN> 
                 <Rules>GIR201</Rules> 
                 <GlobeStatus>GIR301</GlobeStatus> 
             </ID> 
             <Ownership> 
                 <OwnershipType>GIR806</OwnershipType> 
                 <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN> 
                 <OwnershipPercentage>0.9000</OwnershipPercentage> 
             </Ownership> 
         </CE> 
         <CE> 
             <ID> 
                 <Name>Example Company</Name> 
                 <ResCountryCode>BR</ResCountryCode> 
                 <TIN issuedBy="GB" TypeOfTIN="GIR3001">FAKETINE232</TIN> 
                 <Rules>GIR201</Rules> 
                 <GlobeStatus>GIR301</GlobeStatus> 
             </ID> 
             <Ownership> 
                 <OwnershipType>GIR806</OwnershipType> 
                 <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN> 
                 <OwnershipPercentage>0.9000</OwnershipPercentage> 
             </Ownership> 
         </CE> 
         <ExcludedEntity> 
                 <Name>Example Company</Name> 
                 <Type>GIR1001</Type> 
                 <Change>false</Change> 
         </ExcludedEntity> 
         <UnreportChangeCorpStr>false</UnreportChangeCorpStr> 
      </CorporateStructure> 
      <AdditionalDataPoint> 
         <Description>Voluntary disclosure</Description> 
         <Amount>10000</Amount> 
         <Percentage>0.1</Percentage> 
         <Text>Additional notes regarding the general section, such as amendments or special reporting circumstances.</Text> 
         <Boolean>true</Boolean> 
      </AdditionalDataPoint> 
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    <Summary>
      <RecJurCode>US</RecJurCode> 
      <RecJurCode>BR</RecJurCode> 
      <RecJurCode>IE</RecJurCode> 
      <Jurisdiction> 
         <JurisdictionName>ES</JurisdictionName> 
         <Subgroup> 
                 <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN> 
                 <TypeofSubGroup>GIR1102</TypeofSubGroup> 
         </Subgroup> 
      </Jurisdiction> 
      <JurWithTaxingRights> 
         <JurisdictionName>FR</JurisdictionName> 
         <DiffDomesticTut>GIR1502</DiffDomesticTut> 
      </JurWithTaxingRights> 
      <JurWithTaxingRights> 
         <JurisdictionName>BR</JurisdictionName> 
         <DiffDomesticTut>GIR1502</DiffDomesticTut> 
      </JurWithTaxingRights> 
      <SafeHarbour>GIR1201</SafeHarbour> 
      <ETRRange>GIR1305</ETRRange> 
      <SBIE> 
         <NotApplicable>false</NotApplicable> 
         <NoTut>true</NoTut> 
      </SBIE> 
      <QDMTTut>GIR1403</QDMTTut> 
      <GLoBETut>GIR1501</GLoBETut> 
      <AdditionalDataPoint> 
         <Description>Voluntary disclosure</Description> 
         <Amount>10000</Amount> 
         <Percentage>0.1</Percentage> 
         <Text>Additional notes regarding the general section, such as amendments or special reporting circumstances.</Text> 
         <Boolean>true</Boolean> 
      </AdditionalDataPoint> 
      <DocSpec>
        <ns2:DocTypeIndic>OECD1</ns2:DocTypeIndic>
        <ns2:DocRefId>ad8inuE4LH</ns2:DocRefId>
      </DocSpec>
    </Summary>
    <JurisdictionSection>
      <RecJurCode>US</RecJurCode> 
      <RecJurCode>BR</RecJurCode> 
      <RecJurCode>IE</RecJurCode> 
      <Jurisdiction>DE</Jurisdiction> 
      <JurWithTaxingRights>
         <JurisdictionName>FR</JurisdictionName> 
         <Subgroup>
             <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN> 
             <TypeofSubGroup>GIR1102</TypeofSubGroup> 
         </Subgroup>
         <ReportDifference>
             <ETRDifference>0.1111</ETRDifference>
             <AdjCoveredTaxDifference>
                 <AggCurrentTaxExpense>10000</AggCurrentTaxExpense>
                 <QRTCExpense>200</QRTCExpense>
                 <OtherTaxCredits>300</OtherTaxCredits>
                 <DeferTaxExpense>400</DeferTaxExpense>
             </AdjCoveredTaxDifference>
             <NetGLoBEDifference>500</NetGLoBEDifference>
             <SBIEDifference>600</SBIEDifference>
             <AddCurrentTuTDifference>700</AddCurrentTuTDifference>
             <TuTDifference>800</TuTDifference>
             <ElectionsDifference>Differences in How Art. 3.2.2 was applied.</ElectionsDifference>
             <QRTCIncome>900</QRTCIncome>
             <ExcessNegTaxCarryForw>42</ExcessNegTaxCarryForw>
             <TransitionDifference>true</TransitionDifference>
         </ReportDifference>
      </JurWithTaxingRights>
      <LocalCurrency>EUR</LocalCurrency>
      <GLoBETax>
         <ETR>
         <SubGroup>
             <TIN issuedBy="IE" TypeOfTIN="GIR3001">1234567AA</TIN>
             <TypeofSubGroup>GIR1601</TypeofSubGroup>
         </SubGroup>
             <ETRStatus>
                 <ETRComputation>
                     <CEComputation>
                         <AdjustedFANIL>
                             <Total>100000</Total>
                             <FANIL>100000</FANIL>
                             <Adjustment>
                                 <MainEntityPEandFTE>
                                     <Basis>GIR1701</Basis>
                                     <OtherTIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</OtherTIN> 
                                     <Additions>2500</Additions>
                                     <Reductions>2500</Reductions>
                                 </MainEntityPEandFTE>
                             </Adjustment>
                         </AdjustedFANIL>
                         <NetGlobeIncome>
                             <Total>110000</Total>
                             <Adjustments>
                                 <Amount>500</Amount>
                                 <AdjustmentItem>GIR2001</AdjustmentItem>
                             </Adjustments>
                         </NetGlobeIncome>
                         <AdjustedIncomeTax>
                             <Total>110000</Total>
                             <IncomeTax>25000</IncomeTax>
                         </AdjustedIncomeTax>
                         <AdjustedCoveredTax>
                             <Total>110000</Total>
                             <Adjustments>
                                 <Amount>500</Amount>
                                 <AdjustmentItem>GIR2407</AdjustmentItem>
                             </Adjustments>
                             <DeferTaxAdjustAmt>
                                 <Total>40</Total>
                                 <DeferTaxExpense>10</DeferTaxExpense>
                                     <Adjustment>
                                         <Amount>10</Amount>
                                         <AdjustmentItem>GIR2507</AdjustmentItem>
                                         <Recast>
                                             <Higher>10</Higher>
                                             <Lower>10</Lower>
                                         </Recast>
                                     </Adjustment>
                             </DeferTaxAdjustAmt>
                         </AdjustedCoveredTax>
                         <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN>
                     </CEComputation>
                 </ETRComputation>
             </ETRStatus>
         </ETR>
         <InitialIntActivity>
             <StartDate>2024-01-01</StartDate>
             <ReferenceJurisdiction>
                 <ResCountryCode>DE</ResCountryCode>
                 <TangibleAssetValue>800000</TangibleAssetValue>
             </ReferenceJurisdiction>
             <OtherJurisdiction>
                 <ResCountryCode>NL</ResCountryCode>
                 <ResCountryCode>FR</ResCountryCode>
                 <TangibleAssetValue>350000</TangibleAssetValue>
             </OtherJurisdiction>
             <RFYNumberOfJurisdictions>3</RFYNumberOfJurisdictions>
             <RFYSumTangibleAssetValue>1150000</RFYSumTangibleAssetValue>
         </InitialIntActivity>
      </GLoBETax>
      <LowTaxJurisdiction>
         <TopUpTaxAmount>12000</TopUpTaxAmount>
         <LTCE>
             <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN>
             <IIR>
                 <NetGlobeIncome>47000</NetGlobeIncome>
                 <TopUpTax>3000</TopUpTax>
                 <ParentEntity>
                     <TIN issuedBy="GB" TypeOfTIN="GIR3001">23423232y</TIN>
                     <ResCountryCode>GB</ResCountryCode>
                     <OtherOwnershipAllocation>1000</OtherOwnershipAllocation>
                     <InclusionRatio>0.9787</InclusionRatio>
                     <TopUpTaxShare>999</TopUpTaxShare>
                     <IIROffSet>50</IIROffSet>
                     <TopUpTax>949</TopUpTax>
                 </ParentEntity>
             </IIR>
         </LTCE>
         <UTPR>
             <UTPRCalculation>
                 <TotalUTPRTopUpTax>5000</TotalUTPRTopUpTax>
                 <Article2.5.1TopUpTax>600</Article2.5.1TopUpTax>
             </UTPRCalculation>
         </UTPR>
      </LowTaxJurisdiction>
      <AdditionalDataPoint> 
         <Description>Voluntary disclosure</Description> 
         <Amount>10000</Amount> 
         <Percentage>0.1</Percentage> 
         <Text>Additional notes regarding the general section, such as amendments or special reporting circumstances.</Text> 
         <Boolean>true</Boolean> 
      </AdditionalDataPoint> 
      <DocSpec>
        <ns2:DocTypeIndic>OECD1</ns2:DocTypeIndic>
        <ns2:DocRefId>npg4GMtMAq</ns2:DocRefId>
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    </JurisdictionSection>
    <UTPRAttribution>
     <RecJurCode>US</RecJurCode>
     <RecJurCode>GB</RecJurCode>
      <RecJurCode>IE</RecJurCode> 
     <Attribution>
         <ResCountryCode>DE</ResCountryCode>
         <UTPRTopUpTaxCarryForward>5000</UTPRTopUpTaxCarryForward>
         <Employees>250</Employees>
         <TangibleAssetValue>7000000</TangibleAssetValue>
         <UTPRPercentage>0.000</UTPRPercentage>
         <UTPRTopUpTaxAttributed>5000</UTPRTopUpTaxAttributed>
         <AddCashTaxExpense>2000</AddCashTaxExpense>
         <UTPRTopUpTaxCarriedForward>8000</UTPRTopUpTaxCarriedForward>
     </Attribution>
      <AdditionalDataPoint> 
         <Description>Voluntary disclosure</Description> 
         <Amount>10000</Amount> 
         <Percentage>0.1</Percentage> 
         <Text>Additional notes regarding the general section, such as amendments or special reporting circumstances.</Text> 
         <Boolean>true</Boolean> 
      </AdditionalDataPoint> 
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        <ns2:DocRefId>I4cUzw97mK</ns2:DocRefId>
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    </UTPRAttribution>
  </GLOBEBody>
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