Règlement d'exécution (UE) 2015/2378 de la Commission du 15 décembre 2015 établissant les modalités d'application de certaines dispositions de la directive 2011/16/UE du Conseil relative à la coopération administrative dans le domaine fiscal et abrogeant le règlement d'exécution (UE) no 1156/2012

Article 1

Formulaires types pour l'échange sur demande, l'échange spontané, les notifications et les retours d'informations

1. En ce qui concerne les formulaires à utiliser, on entend par «champ», l'emplacement sur un formulaire dans lequel les informations à échanger au titre de la directive 2011/16/UE peuvent être consignées.

2. Le formulaire à utiliser pour les demandes d'informations et d'enquêtes administratives introduites en vertu de l'article 5 de la directive 2011/16/UE ainsi que pour les réponses correspondantes, les accusés de réception, les demandes d'autres renseignements de caractère général et les déclarations d'incapacité ou de refus au titre de l'article 7 de ladite directive est conforme à l'annexe I du présent règlement.

3. Le formulaire à utiliser pour les informations échangées spontanément et l'accusé de réception les concernant au titre des articles 9 et 10 de la directive 2011/16/UE est conforme à l'annexe II du présent règlement.

4. Le formulaire à utiliser pour les demandes de notification administrative au titre de l'article 13, paragraphes 1 et 2, de la directive 2011/16/UE et les réponses à ces demandes au titre de l'article 13, paragraphe 3, de ladite directive est conforme à l'annexe III du présent règlement.

5. Le formulaire à utiliser pour les retours d'informations au titre de l'article 14, paragraphe 1, de la directive 2011/16/UE est conforme à l'annexe IV du présent règlement.

Article 2

Formats informatiques pour l'échange automatique et obligatoire d'informations

1. Le format informatique à utiliser pour l'échange automatique et obligatoire d'informations au titre de l'article 8, paragraphe 1, de la directive 2011/16/UE est conforme au format figurant à l'annexe V du présent règlement.

2. Le format informatique à utiliser pour l'échange automatique et obligatoire d'informations au titre de l'article 8, paragraphe 3 bis, de la directive 2011/16/UE est conforme au format figurant à l'annexe VI du présent règlement.

3. Le format informatique à utiliser pour l’échange automatique et obligatoire d’informations au titre de l’article 8 bis quater, paragraphe 2, de la directive 2011/16/UE est conforme au format figurant à l’annexe XIV du présent règlement.

4. Le format informatique à utiliser pour l’échange automatique et obligatoire d’informations au titre de l’article 8 bis sexies, paragraphe 5, de la directive 2011/16/UE est conforme au format figurant à l’annexe XVII du présent règlement.

5. Le format informatique à utiliser pour l’échange automatique et obligatoire d’informations au titre de l’article 8 bis quinquies, paragraphe 6, de la directive 2011/16/UE est conforme au format figurant à l’annexe XVIII du présent règlement.

Article 2 bis

Formulaires types, y compris régime linguistique applicable, pour l'échange automatique et obligatoire d'informations sur les décisions fiscales anticipées en matière transfrontière et les accords préalables en matière de prix de transfert

1. En ce qui concerne les formulaires à utiliser, on entend par «élément» et «champ», l'emplacement sur un formulaire où les informations à échanger au titre de la directive 2011/16/UE peuvent être consignées.

2. Le formulaire à utiliser pour l'échange automatique et obligatoire d'informations sur les décisions fiscales anticipées en matière transfrontière et les accords préalables en matière de prix de transfert en application de l'article 8 bis de la directive 2011/16/UE est conforme à l'annexe VII du présent règlement.

3. Les éléments essentiels visés à l'article 20, paragraphe 5, de la directive 2011/16/UE sont les éléments énumérés à l'article 8 bis, paragraphe 6, points b), h) et i), de ladite directive; ces éléments essentiels sont également transmis en langue anglaise.

Article 2 ter

Régime linguistique applicable à l'échange automatique et obligatoire d'informations relatives à la déclaration pays par pays

Les éléments essentiels visés à l'article 20, paragraphe 6, de la directive 2011/16/UE sont les informations ou explications figurant dans le tableau 3 de l'annexe III, section III, de ladite directive; ces éléments essentiels sont également transmis en langue anglaise, sauf si l'utilisation d'une autre langue officielle de l'Union a fait l'objet d'un accord entre l'État membre qui transmet les informations et tous les autres États membres auxquels les informations sont transmises en application de l'article 8 bis bis, paragraphe 2, de la directive 2011/16/UE.

Article 2 quater

Formulaire à utiliser et modalités de communication de l'évaluation annuelle

1. Le formulaire à utiliser pour la communication de l'évaluation annuelle de l'efficacité de l'échange automatique d'informations et des résultats pratiques obtenus, conformément à l'article 23, paragraphe 3, de la directive 2011/16/UE, figure à l'annexe VIII du présent règlement.

2. Avant le 1er mai de chaque année, les États membres transmettent par voie électronique à la Commission l’évaluation annuelle au moyen du formulaire visé au paragraphe 1. L’évaluation couvre l’année civile qui précède.

Article 2 quinquies

Liste des données statistiques

1. La liste des données statistiques requises, conformément à l'article 23, paragraphe 4, de la directive 2011/16/UE, pour toutes les formes de coopération administrative autres que l'échange automatique et obligatoire d'informations figure à l'annexe IX du présent règlement.

La liste des données statistiques requises pour l'échange automatique et obligatoire d'informations, au titre de l'article 8, paragraphe 1, de la directive 2011/16/UE, figure à l'annexe X du présent règlement.

La liste des données statistiques requises pour l'échange automatique et obligatoire d'informations, au titre de l'article 8, paragraphe 3 bis, de la directive 2011/16/UE, figure à l'annexe XI du présent règlement.

La liste des données statistiques requises pour l'échange automatique et obligatoire d'informations, au titre de l'article 8 bis bis, de la directive 2011/16/UE, figure à l'annexe XII du présent règlement.

La liste des données statistiques requises pour l’échange automatique et obligatoire d’informations au titre de l’article 8 bis quater, de la directive 2011/16/UE figure à l’annexe XV du présent règlement.

2. Avant le 1er avril de chaque année, les États membres communiquent à la Commission par voie électronique les données statistiques relatives à toutes les formes de coopération administrative autres que l'échange automatique et obligatoire d'informations, conformément à la liste figurant à l'annexe IX, en ce qui concerne l'année civile qui précède.

3. Avant le 1er novembre de chaque année, les États membres communiquent à la Commission par voie électronique les données statistiques relatives à l'échange automatique et obligatoire d'informations conformément à la liste figurant à l'annexe X, à l'annexe XI et à l'annexe XII.

4. Avant le 1er avril de chaque année, les États membres communiquent à la Commission par voie électronique les données statistiques relatives à l’échange automatique et obligatoire d’informations conformément à la liste figurant à l’annexe XV.

Article 2 sexies

Formulaires types, y compris régime linguistique applicable, pour l'échange automatique et obligatoire d'informations sur les dispositifs transfrontières devant faire l'objet d'une déclaration

1. En ce qui concerne les formulaires à utiliser, on entend par «élément» et «champ», l'emplacement sur un formulaire où les informations à échanger au titre de la directive 2011/16/UE peuvent être consignées.

2. Le formulaire à utiliser pour l'échange automatique et obligatoire d'informations sur les dispositifs transfrontières devant faire l'objet d'une déclaration en application de l'article 8 bis ter de la directive 2011/16/UE est conforme à l'annexe XIII du présent règlement.

3. Les éléments essentiels visés à l'article 20, paragraphe 5, troisième alinéa, de la directive 2011/16/UE sont les éléments énumérés à l'article 8 bis ter, paragraphe 14, points b), c) et e), de ladite directive et, pour ces éléments essentiels, le régime linguistique est identique à celui prévu à l'article 2 bis, paragraphe 3, du présent règlement.

Article 2 septies

Formulaires types pour la communication d’informations sur les opérateurs de plateforme exclus et les opérateurs de plateformes étrangers au registre central, format du numéro d’identification individuel des opérateurs de plateforme étrangers et période de conservation des informations supprimées du registre central

1. Le formulaire à utiliser pour la communication d’informations sur les opérateurs de plateformes exclus et les opérateurs de plateformes étrangers au registre central conformément à l’article 8 bis quater, paragraphe 6, de la directive 2011/16/UE est conforme à l’annexe XVI du présent règlement.

2. Les éléments clés à enregistrer dans le registre central, conformément à l’article 8 bis quater, paragraphe 6, de la directive 2011/16/UE, sont les informations énumérées à l’annexe V, section IV, points F 2) et F 4), de ladite directive et à l’annexe XVI du présent règlement. L’établissement du registre central et le traitement des données à caractère personnel effectué dans le registre central par la Commission pour le compte des autorités compétentes des États membres sont conformes au règlement (UE) 2016/679 du Parlement européen et du Conseil et au règlement (UE) 2018/1725 du Parlement européen et du Conseil. Les autorités compétentes des États membres sont considérées comme des responsables du traitement et la Commission est considérée comme un sous-traitant conformément au règlement (UE) 2016/679.

3. Le format du numéro d’identification individuel des opérateurs de plateformes étrangers au sens de l’article 8 bis quater, paragraphe 4, de la directive 2011/16/UE est défini à l’annexe XVI du présent règlement.

4. La période de conservation des informations supprimées du registre central, conformément à l’annexe V, section IV, point F 5), sous d), et à l’article 8 bis quater, paragraphe 5, de la directive 2011/16/UE, est fixée à l’annexe XVI du présent règlement.

Article 2 octies

Formulaires types, y compris régime linguistique applicable, pour la communication d’informations relatives aux opérateurs de crypto-actifs et période de conservation des informations supprimées du registre des opérateurs de crypto-actifs

1. Le formulaire à utiliser pour la communication d’informations relatives aux opérateurs de crypto-actifs destinées au registre des opérateurs de crypto-actifs conformément à l’article 8 bis quinquies, paragraphe 9, de la directive 2011/16/UE est conforme au format figurant à l’annexe XIX du présent règlement.

2. Les éléments clés à enregistrer dans le registre des opérateurs de crypto-actifs, conformément à l’article 8 bis quinquies, paragraphe 9, de la directive 2011/16/UE, sont les informations énumérées à la section V, point F 2), de l’annexe VI de la directive 2011/16/UE et à l’annexe XIX du présent règlement. L’établissement du registre des opérateurs de crypto-actifs et le traitement des données à caractère personnel effectué au sein dudit registre par la Commission pour le compte des autorités compétentes des États membres sont conformes aux règlements (UE) 2016/679 et (UE) 2018/1725. Les autorités compétentes des États membres sont considérées comme des responsables du traitement et la Commission est considérée comme un sous-traitant conformément au règlement (UE) 2016/679.

3. Le format du numéro d’identification individuel prévu à l’article 8 bis quinquies, paragraphe 7, est défini à l’annexe XIX du présent règlement.

4. La période de conservation des informations supprimées du registre des opérateurs de crypto-actifs, conformément à la section V, point F 5) d), de l’annexe VI de la directive 2011/16/UE est fixée à l’annexe XIX du présent règlement.

5. Les règles relatives au changement de l’État membre d’enregistrement unique et au transfert, vers le nouvel État membre d’enregistrement unique, d’informations concernant le prestataire de services sur crypto-actifs déclarant sont énoncées à l’annexe XIX du présent règlement.

Article 3

Modalités pratiques concernant l'utilisation du réseau CCN

1. Les rapports, attestations et autres documents mentionnés dans les informations communiquées au titre de la directive 2011/16/UE peuvent être transmis par d'autres moyens de communication que le réseau CCN.

2. Lorsque les informations visées dans la directive 2011/16/UE ne sont pas échangées par voie électronique au moyen du réseau CCN, et sauf disposition contraire convenue bilatéralement, les informations sont accompagnées d'une lettre de couverture précisant les informations communiquées et dûment signée par l'autorité compétente qui transmet les informations.

Article 4

Abrogation

Le règlement d'exécution (UE) no 1156/2012 est abrogé avec effet au 1er janvier 2016.

Les références au règlement d'exécution abrogé s'entendent comme faites au présent règlement.

Article 5

Entrée en vigueur et application

Le présent règlement entre en vigueur le troisième jour suivant celui de sa publication au Journal officiel de l'Union européenne.

Il est applicable à partir du 1er janvier 2016.

Annexe I

ANNEXE I — Formulaire visé à l'article 1er, paragraphe 2

Le formulaire à utiliser pour les demandes d'informations et d'enquêtes administratives introduites en vertu de l'article 5 et de l'article 5 bis de la directive 2011/16/UE, ainsi que pour les réponses correspondantes, les accusés de réception, les demandes de renseignements à caractère général et les déclarations d'incapacité ou de refus au titre de l'article 7 de ladite directive comporte les champs suivants:

— base juridique,

— numéro de référence,

— date,

— identité des autorités requérantes et requises,

— identité de la personne faisant l'objet d'un contrôle ou d'une enquête,

— description générale du cas et, le cas échéant, renseignements spécifiques qui pourraient permettre d'évaluer la pertinence vraisemblable des informations demandées à l'administration et l'application du droit national des États membres en ce qui concerne les taxes et impôts visés à l'article 2 de la directive 2011/16/UE,

— finalité fiscale des informations demandées,

— période faisant l'objet de l'enquête,

— nom et adresse de toute personne dont il y a lieu de penser qu'elle est en possession des informations demandées,

— respect des obligations juridiques définies à l'article 16, paragraphe 1, de la directive 2011/16/UE,

— respect des obligations juridiques définies à l'article 17, paragraphe 1, de la directive 2011/16/UE,

— demande motivée portant sur une enquête administrative et motifs du refus de mener l'enquête administrative demandée,

— accusé de réception de la demande d'informations,

— demande d'autres renseignements de caractère général,

— motifs des déclarations d'incapacité ou de refus concernant la communication d'informations,

— motifs du non-respect du délai de réponse imparti et date pour laquelle l'autorité requise estime pouvoir répondre,

— description détaillée du groupe.

Annexe II

ANNEXE II

Formulaire visé à l'article 1er, paragraphe 3

Le formulaire à utiliser pour les informations échangées spontanément et l'accusé de réception les concernant au titre, respectivement, des articles 9 et 10 de la directive 2011/16/UE comporte les champs suivants:

— base juridique,

— numéro de référence,

— date,

— identité des autorités expéditrices et réceptrices,

— identité de la personne faisant l'objet de l'échange spontané d'informations,

— période couverte par l'échange spontané d'informations,

— respect des obligations juridiques imposées par l'article 16, paragraphe 1, de la directive 2011/16/UE,

— accusé de réception des informations échangées spontanément.

Annexe III

ANNEXE III

Formulaire visé à l'article 1er, paragraphe 4

Le formulaire à utiliser pour les demandes de notification administrative au titre de l'article 13, paragraphes 1 et 2, de la directive 2011/16/UE et les réponses à ces demandes au titre de l'article 13, paragraphe 3, de ladite directive comporte les champs suivants:

— base juridique,

— numéro de référence,

— date,

— identité des autorités requérantes et requises,

— nom et adresse du destinataire de l'acte ou de la décision,

— autres informations susceptibles de faciliter l'identification du destinataire,

— objet de l'acte ou de la décision,

— réponse de l'autorité requise, conformément à l'article 13, paragraphe 3, de la directive 2011/16/UE, y compris la date de notification de l'acte ou de la décision au destinataire.

Annexe IV

ANNEXE IV

Formulaire visé à l'article 1er, paragraphe 5

Le formulaire à utiliser pour les demandes de retour d'informations au titre de l'article 14, paragraphe 1, de la directive 2011/16/UE comporte les champs suivants:

— numéro de référence,

— date,

— identité de l'autorité compétente qui émet le retour d'informations,

— retour d'informations général sur les informations communiquées,

— résultats directement liés aux informations communiquées.

Annexe V

ANNEXE V

Format informatique visé à l'article 2, paragraphe 1

Le format informatique à utiliser pour l'échange automatique et obligatoire d'informations en vertu de l'article 8, paragraphe 1, de la directive 2011/16/UE est conforme à la structure arborescente ci-après et contient les catégories d'éléments suivantes:

a) en ce qui concerne le message général:

- un champ EN-TÊTE («HEADER») contenant:

- - un champ PAYS D’ORIGINE («ORIGINATING COUNTRY»),

- - un champ PAYS DESTINATAIRES («DESTINATION COUNTRIES»),

- - un champ IDENTIFIANT DU MESSAGE («MESSAGE ID») unique,

- - un champ IDENTIFIANT DE CORRÉLATION («CORRELATION ID»),

- - un champ HORODATEUR («TIMESTAMP») et

- - un champ INDICATEUR DE TYPE DE MESSAGE («MESSAGE TYPE INDIC»);

– et un champ CORPS («BODY»), qui suit la structure arborescente et les catégories d’éléments de l’un quelconque des organismes mentionnés dans la présente annexe aux points b) à g) en fonction de la nature des informations à échanger de manière automatique.

b) en ce qui concerne le corps destiné à communiquer des informations sur des revenus d'emploi, tantièmes et jetons de présence ou des redevances:

- un champ IDENTIFIANT DE LA DEMANDE («APPLICATION ID») précisant la nature de l’information échangée,

- un champ EXERCICE FISCAL («TAX YEAR») et

- un ou plusieurs blocs constitutifs contenant:

- - un ou plusieurs champs BÉNÉFICIAIRES («RECIPIENTS») donnant des informations sur chaque bénéficiaire et contenant:

- -- un ou plusieurs champs PAYEURS («PAYERS») donnant de l’information sur chaque payeur et contenant:

- --- un ou plusieurs champs RELATIONS («RELATIONSHIPS») donnant des informations sur la nature de chaque relation entre le bénéficiaire et le payeur et contenant:

- ---- un ou plusieurs champs LIEU DE TRAVAIL («WORKPLACE») où la relation a lieu et

- ---- un ou plusieurs champs REVENUS («INCOMES») donnant des informations sur tous les revenus ou honoraires au titre de la relation considérée et contenant:

- ----- un champ NOMBRE («QUANTITY») de jours de séjour ou d’activité professionnelle du destinataire;

- - et/ou un ou plusieurs champs INVALIDATIONS BÉNÉFICIAIRE («RECIPIENT INVALIDATIONS») dans le cas d’une rectification ou de l’annulation d’informations communiquées précédemment.

c) en ce qui concerne le corps destiné à communiquer des informations sur des pensions:

- un champ IDENTIFIANT DE LA DEMANDE («APPLICATION ID») précisant la nature de l’information échangée,

- un champ EXERCICE FISCAL («TAX YEAR») et

- un ou plusieurs blocs constitutifs contenant:

- - un ou plusieurs champs BÉNÉFICIAIRES («RECIPIENTS») donnant des informations sur chaque bénéficiaire et contenant:

- -- un ou plusieurs champs PAYEURS («PAYERS») donnant de l’information sur chaque payeur et contenant:

- --- un ou plusieurs champs RÉGIMES («SCHEMES») donnant des informations sur chaque régime de pension et contenant:

- ---- un ou plusieurs champs INFOS DE RÉFÉRENCE SUR LE RÉGIME («SCHEME REFER-ENCE INFOS»),

- ---- un ou plusieurs champs VALEURS DU CAPITAL («CAPITAL VALUES»),

- ---- un champ ADMINISTRATEUR («ADMINISTRATOR»),

- ---- un ou plusieurs champs TITULAIRES («OWNERS»),

- ---- un ou plusieurs champs ÉVÉNEMENTS («EVENTS») donnant des informations d’ordre général sur chaque événement dans le cadre du régime en question et contenant:

- ----- un ou plusieurs champs INFOS ÉVÉNEMENT («EVENT INFO») contenant des informations détaillées sur l’événement et une ou plusieurs INFOS FINANCIÈRES («FINANCIAL INFO») et/ou

- ----- un ou plusieurs champs INFOS FISCALES («TAX INFO») contenant des infor-mations détaillées sur les taxes et impôts et une ou plusieurs INFOS FINANCIÈRES («FINANCIAL INFO»);

- - et/ou un ou plusieurs champs INVALIDATIONS BÉNÉFICIAIRE («RECIPIENT INVALIDATIONS») dans le cas d’une rectification ou de l’annulation d’informations communiquées précédemment.

d) en ce qui concerne le corps destiné à communiquer des informations sur des produits d'assurance vie:

- un champ IDENTIFIANT DE LA DEMANDE («APPLICATION ID») précisant la nature de l’information échangée,

- un champ EXERCICE FISCAL («TAX YEAR») et

- un ou plusieurs blocs constitutifs contenant:

- - un ou plusieurs champs POLICES («POLICIES») donnant de l’information sur chaque produit et contenant:

- -- un champ PÉRIODICITÉ DE LA PRIME («CONTRIBUTION DURATION»),

- -- un champ PÉRIODE D’ÉLIGIBILITÉ AUX PRESTATIONS («BENEFIT DURATION»),

- -- un champ OPTIONS D’ASSURANCE («POLICY OPTIONS»),

- -- un ou plusieurs champs VALEURS DU CAPITAL DE LA POLICE («POLICY CAPITAL VALUES»),

- -- un champ ASSUREUR/AGENT PAYEUR(«INSURER/PAYING AGENT»),

- -- un ou plusieurs champs BÉNÉFICIAIRES («BENEFICIARIES»),

- -- un ou plusieurs champs ASSURANCE VIE («LIFE INSURED»),

- -- un ou plusieurs champs PAYEURS DES PRIMES («PAYERS OF PREMIUMS»),

- -- un ou plusieurs champs TITULAIRES DE LA POLICE («POLICY OWNERS»),

- -- un ou plusieurs champs ÉVÉNEMENTS («EVENTS») donnant des informations d’ordre général sur chaque événement se rapportant à la police et contenant:

- --- un ou plusieurs champs INFOS ÉVÉNEMENT («EVENT INFO») contenant des informations détaillées sur l’événement et une ou plusieurs INFOS FINANCIÈRES («FINANCIAL INFO») et/ou

- --- un ou plusieurs champs INFOS FISCALES («TAX INFO») contenant des infor-mations détaillées sur les taxes et impôts et une ou plusieurs INFOS FINANCIÈRES («FINANCIAL INFO»);

- - et/ou un ou plusieurs champs INVALIDATIONS DE LA POLICE(«POLICY INVALIDATIONS») dans le cas d’une rectification ou de l’annulation d’informations communiquées précédemment.

e) en ce qui concerne le corps destiné à communiquer des informations relatives à la propriété et aux revenus de biens immobiliers:

- un champ IDENTIFIANT DE LA DEMANDE («APPLICATION ID») précisant la nature de l’information échangée,

- un champ EXERCICE FISCAL («TAX YEAR») et

- un ou plusieurs blocs constitutifs contenant:

- - un ou plusieurs champs PARTIES («PARTIES») donnant des informations sur chaque bénéficiaire et contenant:

- -- un champ PARTENAIRE («PARTNER») donnant des informations sur le conjoint et comportant

- -- une option 1 lorsque les informations se rapportent à un revenu qui ne peut pas être relié (même indirectement) à un ou plusieurs biens immobiliers identifiés: un ou plusieurs champs REVENUS («INCOMES») ou

- -- une option 2 lorsque l’information se rapporte soit à une information autre qu’un revenu, soit à un revenu pouvant être relié (même indirectement) à un ou plusieurs biens immobiliers identifiés: un ou plusieurs champs BIENS («PROPERTIES») donnant des informations sur chaque bien immobilier et contenant:

- --- un ou plusieurs champs PROPRIÉTÉ («OWNERSHIPS») et son/leur champ DROIT associé («RIGHT») donnant des informations sur chaque propriété de bien immobilier et le droit de propriété associé et contenant:

- ---- un ou plusieurs champs TRANSACTIONS («TRANSACTIONS») donnant des infor-mations sur chaque transaction se rapportant à la propriété en question,

- ---- un ou plusieurs champs REVENUS («INCOMES») donnant des informations sur chaque revenu se rapportant au bien immobilier en question;

- - et/ou un ou plusieurs champs INVALIDATIONS D’UNE PARTIE («PARTY INVALIDATIONS») dans le cas d’une rectification ou de l’annulation d’informations communiquées précédemment.

f) en ce qui concerne le corps dans le cas où aucune information ne doit être communiquée concernant une catégorie spécifique:

- un champ IDENTIFIANT DE LA DEMANDE («APPLICATION ID») précisant la nature de l’information échangée,

- un champ PRÉCISIONS («DETAIL») indiquant le motif de l’absence de données et

- un champ ANNÉE(«YEAR»).

g) en ce qui concerne le corps d'un accusé de réception des informations relatives à une catégorie spécifique:

- un champ IDENTIFIANT DE LA DEMANDE («APPLICATION ID») précisant la nature de l’information échangée,

- un champ ÉTAT («STATUS») contenant des informations quant à l’acceptation ou au rejet d’un message reçu et

- un ou plusieurs champs ERREUR («ERROR») donnant des informations sur les erreurs décelées dans un message reçu.

Annexe VI

ANNEXE VI

Format informatique visé à l'article 2, paragraphe 2

Le format informatique à utiliser pour l'échange automatique et obligatoire d'informations en vertu de l'article 8, paragraphe 3 bis, de la directive 2011/16/UE est conforme à la structure arborescente ci-après et contient les éléments et attributs suivants:

a) en ce qui concerne le message général:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2012 rel. 2 sp1 (http://www.altova.com) by OECD OECD (OECD) -->

<xsd:schema xmlns:crs="urn:oecd:ties:crs:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:ftc="urn:oecd:ties:fatca:v1" xmlns:cfc="urn:oecd:ties:commontypesfatcacrs:v1" xmlns:stf="urn:oecd:ties:stf:v4" xmlns:iso="urn:oecd:ties:isocrstypes:v1" targetNamespace="urn:oecd:ties:crs:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

<xsd:import namespace="urn:oecd:ties:isocrstypes:v1" schemaLocation="isocrstypes_v1.0.xsd"/>

<xsd:import namespace="urn:oecd:ties:stf:v4" schemaLocation="oecdtypes_v4.1.xsd"/>

<xsd:import namespace="urn:oecd:ties:commontypesfatcacrs:v1" schemaLocation="CommonTypesFatcaCrs_v1.1.xsd"/>

<xsd:import namespace="urn:oecd:ties:fatca:v1" schemaLocation="FatcaTypes_v1.1.xsd"/>

<!--++++++++++ Reusable Simple types ++++++++++ -->

<!-- Message type definitions -->

<xsd:simpleType name="MessageType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Message type defines the type of reporting </xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Account Holder Type - 1 -->

<xsd:simpleType name="CrsAcctHolderType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Holder Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS101">

<xsd:annotation>

<xsd:documentation>Passive Non-Financial Entity with one or more controlling person that is a Reportable Person</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS102">

<xsd:annotation>

<xsd:documentation>CRS Reportable Person</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS103">

<xsd:annotation>

<xsd:documentation>Passive NFE that is a CRS Reportable Person</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- CRS Payment Type - 5 -->

<xsd:simpleType name="CrsPaymentType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The code describing the nature of the payments used in CRS

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS501">

<xsd:annotation>

<xsd:documentation>Dividends</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS502">

<xsd:annotation>

<xsd:documentation>Interest</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS503">

<xsd:annotation>

<xsd:documentation>Gross Proceeds/Redemptions</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS504">

<xsd:annotation>

<xsd:documentation>Other - CRS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- MessageTypeIndic - 7 -->

<xsd:simpleType name="CrsMessageTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS701">

<xsd:annotation>

<xsd:documentation>The message contains new information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS702">

<xsd:annotation>

<xsd:documentation>The message contains corrections for previously sent information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS703">

<xsd:annotation>

<xsd:documentation>The message advises there is no data to report</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Controlling Person Type - 8 -->

<xsd:simpleType name="CrsCtrlgPersonType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Controlling Person Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CRS801">

<xsd:annotation>

<xsd:documentation>CP of legal person - ownership</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS802">

<xsd:annotation>

<xsd:documentation>CP of legal person - other means</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS803">

<xsd:annotation>

<xsd:documentation>CP of legal person - senior managing official</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS804">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - settlor</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS805">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - trustee</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS806">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - protector</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS807">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - beneficiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS808">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS809">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - settlor-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS810">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - trustee-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS811">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - protector-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS812">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - beneficiary-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRS813">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - other-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++ Reusable Complex types ++++++++++ -->

<!-- Message specification: Data identifying and describing the message as a whole -->

<xsd:complexType name="MessageSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).</xsd:documentation>

</xsd:annotation>

<xsd:sequence> <xsd:element name="SendingCompanyIN" type="xsd:string" minOccurs="0"/>

<xsd:element name="TransmittingCountry" type="iso:CountryCode_Type"/>

<xsd:element name="ReceivingCountry" type="iso:CountryCode_Type"/>

<!-- modified for CRS -->

<xsd:element name="MessageType" type="crs:MessageType_EnumType"/>

<xsd:element name="Warning" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Free text expressing the restrictions for use of the information this

message contains and the legal framework under which it is given</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Contact" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">All necessary contact information about persons responsible for and

involved in the processing of the data transmitted in this message, both legally and technically. Free text as this is not

intended for automatic processing. </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageRefId" type="xsd:string">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier for this message</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageTypeIndic" type="crs:CrsMessageTypeIndic_EnumType" minOccurs="0"/>

<xsd:element name="CorrMessageRefId" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier that has to be corrected. Must point to 1 or more previous message</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReportingPeriod" type="xsd:date">

<xsd:annotation>

<xsd:documentation xml:lang="en">The reporting year for which information is transmitted in documents of

the current message.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Timestamp" type="xsd:dateTime"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Account Holder Type -->

<xsd:complexType name="AccountHolder_Type">

<xsd:sequence>

<xsd:choice>

<xsd:element name="Individual" type="crs:PersonParty_Type"/>

<xsd:sequence>

<xsd:element name="Organisation" type="crs:OrganisationParty_Type"/>

<xsd:element name="AcctHolderType" type="crs:CrsAcctHolderType_EnumType"/>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Controlling Person Type -->

<xsd:complexType name="ControllingPerson_Type">

<xsd:sequence>

<xsd:element name="Individual" type="crs:PersonParty_Type"/>

<xsd:element name="CtrlgPersonType" type="crs:CrsCtrlgPersonType_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Account number -->

<xsd:complexType name="FIAccountNumber_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account number definition </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="AcctNumberType" type="cfc:AcctNumberType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Number Type</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="UndocumentedAccount" type="xsd:boolean">

<xsd:annotation>

<xsd:documentation xml:lang="en">Undocumented Account</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="ClosedAccount" type="xsd:boolean">

<xsd:annotation>

<xsd:documentation xml:lang="en">Closed Account</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="DormantAccount" type="xsd:boolean">

<xsd:annotation>

<xsd:documentation xml:lang="en">Dormant Account</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Correctable Account Report -->

<xsd:complexType name="CorrectableAccountReport_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

<xsd:element name="AccountNumber" type="crs:FIAccountNumber_Type"/>

<xsd:element name="AccountHolder" type="crs:AccountHolder_Type"/>

<xsd:element name="ControllingPerson" type="crs:ControllingPerson_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="AccountBalance" type="cfc:MonAmnt_Type"/>

<xsd:element name="Payment" type="crs:Payment_Type" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- The Name of a Party, given in fixed Form-->

<xsd:complexType name="NamePerson_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="PrecedingTitle" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">His Excellency,Estate of the Late ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Title" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FirstName">

<xsd:annotation>

<xsd:documentation xml:lang="en">FirstName of the person</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of FirstName. Example: Given Name, Forename, Christian Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a SurName. Use this attribute to define the type for this name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="MiddleName" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="NamePrefix" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">de, van, van de, von, etc. Example: Derick de Clarke</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="LastName">

<xsd:annotation>

<xsd:documentation xml:lang="en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.

In case of a company, this field can be used for the company name.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="xnlNameType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of LastName. Example: Father's name, Family name, Sur Name, Mother's Name, etc. In some countries, LastName could be the given name or first name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="GenerationIdentifier" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Jnr, Thr Third, III</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Suffix" type="xsd:string" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Could be compressed initials - PhD, VC, QC</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="GeneralSuffix" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Deceased, Retired ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/>

</xsd:complexType>

<!-- -->

<!-- Collection of all Data describing a person as a Party -->

<xsd:complexType name="PersonParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This container brings together all data about a person as a party. Name and address are required components and each can

be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN

etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be

given. The code for the legal type according to the OECD codelist must be added. The structures of

all of the subelements are defined elsewhere in this schema.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="TIN" type="cfc:TIN_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="Name" type="crs:NamePerson_Type" maxOccurs="unbounded"/>

<xsd:element name="Address" type="cfc:Address_Type" maxOccurs="unbounded"/>

<xsd:element name="Nationality" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="BirthInfo" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="BirthDate" type="xsd:date" minOccurs="0"/>

<xsd:element name="City" type="xsd:string" minOccurs="0"/>

<xsd:element name="CitySubentity" type="xsd:string" minOccurs="0"/>

<xsd:element name="CountryInfo" minOccurs="0">

<xsd:complexType>

<xsd:choice>

<xsd:element name="CountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="FormerCountryName" type="xsd:string"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Organisation Identification Number -->

<xsd:complexType name="OrganisationIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="cfc:String1MinLength_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="INType" type="xsd:string" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Identification Number Type</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Collection of all Data describing an organisationy as party-->

<xsd:complexType name="OrganisationParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This container brings together all data about an organisation as a party. Name and address are required components and each can

be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN

etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be

given . The code for the legal type according to the OECD codelist must be added. The structures of

all of the subelements are defined elsewhere in this schema.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="IN" type="crs:OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Entity Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="cfc:NameOrganisation_Type" maxOccurs="unbounded"/>

<xsd:element name="Address" type="cfc:Address_Type" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Correctable Organisation-->

<xsd:complexType name="CorrectableOrganisationParty_Type">

<xsd:complexContent>

<xsd:extension base="crs:OrganisationParty_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<!-- -->

<!-- Payment -->

<xsd:complexType name="Payment_Type">

<xsd:sequence>

<xsd:element name="Type" type="crs:CrsPaymentType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Type of payment (interest, dividend,...)</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PaymentAmnt" type="cfc:MonAmnt_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The amount of payment</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- -->

<!-- CRS Body Type - CRS Report -->

<xsd:complexType name="CrsBody_Type">

<xsd:sequence>

<xsd:element name="ReportingFI" type="crs:CorrectableOrganisationParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Reporting financial institution</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReportingGroup" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">For CRS, only one ReportingGroup for each CrsBody is to be provided</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Sponsor" type="crs:CorrectableOrganisationParty_Type" minOccurs="0"/>

<xsd:element name="Intermediary" type="crs:CorrectableOrganisationParty_Type" minOccurs="0"/>

<xsd:element name="AccountReport" type="crs:CorrectableAccountReport_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="PoolReport" type="ftc:CorrectablePoolReport_Type" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!--++++++++++ Schema element ++++++++++ -->

<!-- CrsOECD File Message structure -->

<!-- -->

<!-- CRS Message structure -->

<xsd:element name="CRS_OECD">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="MessageSpec" type="crs:MessageSpec_Type"/>

<xsd:element name="CrsBody" type="crs:CrsBody_Type" maxOccurs="unbounded"/>

</xsd:sequence>

<xsd:attribute name="version" type="xsd:string">

<xsd:annotation>

<xsd:documentation xml:lang="en">CRS Version </xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

</xsd:element>

<!-- -->

</xsd:schema>

b) en ce qui concerne les types communs pour la FATCA et la NCD utilisés dans le message visé au point a) ci-dessus:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2011 rel. 3 (http://www.altova.com) by IRS (Internal Revenue Service) -->

<xsd:schema xmlns:cfc="urn:oecd:ties:commontypesfatcacrs:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:stf:v4" xmlns:iso="urn:oecd:ties:isocrstypes:v1" targetNamespace="urn:oecd:ties:commontypesfatcacrs:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

<xsd:import namespace="urn:oecd:ties:isocrstypes:v1" schemaLocation="isocrstypes_v1.0.xsd"/>

<xsd:import namespace="urn:oecd:ties:stf:v4" schemaLocation="oecdtypes_v4.1.xsd"/>

<!--++++++++++ Reusable Simple types ++++++++++ -->

<!-- -->

<!-- String with minimum length 1 - data type for TIN_Type -->

<xsd:simpleType name="String1MinLength_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Introduce a min length</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:minLength value="1"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts -->

<xsd:simpleType name="TwoDigFract_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:decimal">

<xsd:fractionDigits value="2"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Account Number Type - 6 -->

<xsd:simpleType name="AcctNumberType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Number Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="OECD601">

<xsd:annotation>

<xsd:documentation>IBAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD602">

<xsd:annotation>

<xsd:documentation>OBAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD603">

<xsd:annotation>

<xsd:documentation>ISIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD604">

<xsd:annotation>

<xsd:documentation>OSIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD605">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++ Reusable Complex types ++++++++++ -->

<!-- -->

<!-- Address Fix -->

<xsd:complexType name="AddressFix_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

Structure of the address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is the only required subelement. All of the subelements are simple text - data type 'string'.

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="Street" type="xsd:string" minOccurs="0"/>

<xsd:element name="BuildingIdentifier" type="xsd:string" minOccurs="0"/>

<xsd:element name="SuiteIdentifier" type="xsd:string" minOccurs="0"/>

<xsd:element name="FloorIdentifier" type="xsd:string" minOccurs="0"/>

<xsd:element name="DistrictName" type="xsd:string" minOccurs="0"/>

<xsd:element name="POB" type="xsd:string" minOccurs="0"/>

<xsd:element name="PostCode" type="xsd:string" minOccurs="0"/>

<xsd:element name="City" type="xsd:string"/>

<xsd:element name="CountrySubentity" type="xsd:string" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- The Address of a Party, given in fixed or free Form, possibly in both Forms -->

<xsd:complexType name="Address_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

The user has the option to enter the data about the address of a party either as one long field or to spread the data over up to eight elements or even to use both formats. If the user chooses the option to enter the data required in separate elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data required in a less structured way in 'AddressFree' all available address details shall be presented as one string of bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="CountryCode" type="iso:CountryCode_Type"/>

<xsd:choice>

<xsd:element name="AddressFree" type="xsd:string"/>

<xsd:sequence>

<xsd:element name="AddressFix" type="cfc:AddressFix_Type"/>

<xsd:element name="AddressFree" type="xsd:string" minOccurs="0"/>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

<xsd:attribute name="legalAddressType" type="stf:OECDLegalAddressType_EnumType" use="optional"/>

</xsd:complexType>

<!-- -->

<!-- General Type for Monetary Amounts -->

<xsd:complexType name="MonAmnt_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given

including two fractional digits of the main currency unit. The code for the currency in which the value is expressed has to be

taken from the ISO codelist 4217 and added in attribute currCode.

</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="cfc:TwoDigFract_Type">

<xsd:attribute name="currCode" type="iso:currCode_Type" use="required"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Organisation name -->

<xsd:complexType name="NameOrganisation_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Name of organisation</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="xsd:string">

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- TIN -->

<xsd:complexType name="TIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the party in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="cfc:String1MinLength_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

</xsd:schema>

c) en ce qui concerne les types communs pour l'OCDE utilisés dans le message visé au point a) ci-dessus:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2005 sp1 U (http://www.xmlspy.com) by Steria Benelux sa/nv (Steria Benelux sa/nv) -->

<xsd:schema xmlns:stf="urn:oecd:ties:stf:v4" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:stf:v4" elementFormDefault="qualified" attributeFormDefault="unqualified" version="4.0">

<!--++++++++++ Reusable Simple types ++++++++++ -->

<!-- Document type indicators types -->

<xsd:simpleType name="OECDDocTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">This element specifies the type of data being submitted.</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="OECD0">

<xsd:annotation>

<xsd:documentation>Resend Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD1">

<xsd:annotation>

<xsd:documentation>New Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD2">

<xsd:annotation>

<xsd:documentation>Corrected Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD3">

<xsd:annotation>

<xsd:documentation>Deletion of Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD10">

<xsd:annotation>

<xsd:documentation>Resend Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD11">

<xsd:annotation>

<xsd:documentation>New Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD12">

<xsd:annotation>

<xsd:documentation>Corrected Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD13">

<xsd:annotation>

<xsd:documentation>Deletion of Test Data</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Kind of Name -->

<xsd:simpleType name="OECDNameType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">

It is possible for stf documents to contain several names for the same party. This is a qualifier to indicate the type of a particular name. Such types include nicknames ('nick'), names under which a party does business ('dba' a short name for the entity, or a name that is used for public acquaintance instead of the official business name) etc.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="OECD201">

<xsd:annotation>

<xsd:documentation>SMFAliasOrOther</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD202">

<xsd:annotation>

<xsd:documentation>indiv (individual)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD203">

<xsd:annotation>

<xsd:documentation>alias (alias)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD204">

<xsd:annotation>

<xsd:documentation>nick (nickname)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD205">

<xsd:annotation>

<xsd:documentation>aka (also known as)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD206">

<xsd:annotation>

<xsd:documentation>dba (doing business as)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD207">

<xsd:annotation>

<xsd:documentation>legal (legal name)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD208">

<xsd:annotation>

<xsd:documentation>atbirth (name at birth)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Type of the address considered from a legal point of view -->

<xsd:simpleType name="OECDLegalAddressType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.)</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:token">

<xsd:enumeration value="OECD301">

<xsd:annotation>

<xsd:documentation>residentialOrBusiness</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD302">

<xsd:annotation>

<xsd:documentation>residential</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD303">

<xsd:annotation>

<xsd:documentation>business</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD304">

<xsd:annotation>

<xsd:documentation>registeredOffice</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OECD305">

<xsd:annotation>

<xsd:documentation>unspecified</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++ Reusable Complex types ++++++++++ -->

<!-- -->

<!-- Document specification: Data identifying and describing the document -->

<xsd:complexType name="DocSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Document specification: Data identifying and describing the document, where

'document' here means the part of a message that is to transmit the data about a single block of CRS information. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="DocTypeIndic" type="stf:OECDDocTypeIndic_EnumType"/>

<xsd:element name="DocRefId" type="xsd:string">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier of this document </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CorrMessageRefId" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Reference id of the message of the document referred to if this is a correction</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CorrDocRefId" type="xsd:string" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Reference id of the document referred to if this is correction</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

</xsd:schema>

Annexe VII

ANNEXE VII

Formulaire visé à l'article 2 bis

Le formulaire à utiliser pour l'échange automatique et obligatoire d'informations sur les décisions fiscales anticipées en matière transfrontière et les accords préalables en matière de prix de transfert en application de l'article 8 bis de la directive 2011/16/UE contient, outre les éléments énumérés à l'article 8 bis, paragraphe 6, de cette directive, le champ suivant:

a) Référence de la décision.

Annexe VIII

ANNEXE VIII — Formulaire visé à l’article 2 quater

Le formulaire à utiliser pour la communication, conformément à l’article 23, paragraphe 3, de la directive 2011/16/UE, couvre les informations suivantes:

a) l’identification de l’État membre qui répond au questionnaire;

b) des informations générales sur l’organisation et les ressources relatives à l’échange automatique d’informations, y compris les coûts administratifs et autres coûts pertinents de développement et de mise en œuvre, les coûts administratifs des opérations récurrentes, les autres coûts pertinents pour les opérations liées au respect des obligations fiscales;

c) les litiges et les recours;

d) la disponibilité des informations dans l’État membre, y compris une description du processus de gestion visant à garantir la collecte des données, notamment les éléments d’identification, et la rapidité d’envoi des informations;

e) l’efficacité des échanges du point de vue de l’État membre qui reçoit les informations, y compris le traitement des informations reçues, le taux de correspondance total et le pourcentage de rapports identifiés avec succès;

f) la qualité des informations reçues, notamment l’identification des contribuables/parties concernés et le pourcentage de numéros d’identification fiscale (NIF) valables fournis par l’État membre qui transmet les informations;

g) l’utilisation des informations reçues, y compris les catégories d’utilisation, le domaine fiscal, les autres formes de coopération administrative induites;

h) l’estimation des résultats que l’utilisation des informations a permis d’obtenir, y compris l’augmentation de la taxe établie et/ou l’augmentation de l’assiette fiscale ajustée, le pourcentage des déclarations utilisées dans les enquêtes fiscales;

i) le suivi de l’envoi effectif des retours d’informations bilatéraux annuels, conformément à l’article 14, paragraphe 2, de la directive 2011/16/UE;

j) le suivi, la mise en œuvre et le résultat des actions de suivi liées à des projets spécifiques pertinents pour le fonctionnement de la directive; ainsi que

k) toute autre information pertinente liée aux points a) à j), ou les problèmes rencontrés par les États membres.

Annexe IX

ANNEXE IX — Liste visée à l'article 2 quinquies

Les données statistiques requises pour les formes de coopération administrative autres que l'échange automatique et obligatoire d'informations visées à l'article 23, paragraphe 4, de la directive 2011/16/UE, couvrent les informations suivantes:

— identification de l'État membre,

— année,

— partie A: statistiques par État membre en ce qui concerne l’échange d’informations

— sur l'échange d'informations sur demande (articles 5, 6 et 7 de la directive 2011/16/UE),

— nombre de demandes envoyées,

— nombre de réponses reçues,

— nombre de réponses complètes reçues dans le délai légal,

— nombre de réponses pour lesquelles l'ensemble des informations ou une partie d'entre elles ont été reçues dans un délai de deux mois,

— nombre de demandes reçues,

— nombre de réponses envoyées,

— nombre de refus fondés sur l'article 17 de la directive 2011/16/UE,

— sur l'échange d'informations sur demande concernant le groupe (articles 5 bis de la directive 2011/16/UE),

— nombre de demandes envoyées concernant le groupe,

— nombre de réponses reçues concernant le groupe,

— nombre de réponses complètes reçues concernant le groupe dans le délai légal,

— nombre de réponses concernant le groupe pour lesquelles l'ensemble des informations ou une partie d'entre elles ont été reçues dans un délai de deux mois,

— nombre de demandes reçues concernant le groupe,

— nombre de réponses envoyées concernant le groupe,

— nombre de refus concernant le groupe fondés sur l'article 17 de la directive 2011/16/UE,

— sur l'échange spontané d'informations (articles 9 et 10 de la directive 2011/16/UE),

— nombre d'échanges spontanés envoyés,

— nombre d'échanges spontanés reçus,

— partie B: statistiques par État membre relatives à d’autres formes de coopération administrative

— sur la présence dans les bureaux administratifs et sur la participation aux enquêtes administratives (article 11 de la directive 2011/16/UE),

— nombre de présences entrantes dans les bureaux administratifs et de participations aux enquêtes administratives,

— nombre de présences sortantes dans les bureaux administratifs et de participations aux enquêtes administratives,

— sur les contrôles simultanés (article 12 de la directive 2011/16/UE),

— nombre de contrôles simultanés menés à l’initiative de l’État membre,

— nombre de contrôles simultanés auxquels l’État membre a participé,

— sur les contrôles conjoints (article 12 bis de la directive 2011/16/UE),

— nombre de contrôles conjoints menés à l’initiative de l’État membre,

— nombre de contrôles conjoints auxquels l’État membre a participé,

— sur les demandes de notification (article 13 de la directive 2011/16/UE),

— nombre de demandes de notification envoyées,

— nombre de demandes de notification reçues,

— sur le retour d’informations (article 14 de la directive 2011/16/UE),

— nombre de demandes de retours d’informations envoyées,

— nombre de retours d’informations reçus,

— nombre de demandes de retours d’informations reçues,

— nombre de retours d’informations envoyés,

— partie C: statistiques relatives à l'estimation des recettes supplémentaires ou à l'augmentation de la taxe établie suite à la coopération administrative. Les informations figurant dans cette partie sont facultatives

— résultant de l'échange d'informations sur demande,

— résultant de l'échange spontané d'informations,

— résultant des contrôles simultanés,

— chiffre global et nombre de cas.

Annexe X

ANNEXE X — Liste visée à l'article 2 quinquies

Les données statistiques requises pour l'échange automatique et obligatoire d'informations visées à l'article 23, paragraphe 4, de la directive 2011/16/UE, concernant les catégories de revenu et de capital visées à l'article 8, paragraphe 1, de ladite directive couvrent les informations suivantes:

— pour toutes les catégories de revenu et de capital visées à l'article 8, paragraphe 1, de la directive 2011/16/UE: des statistiques relatives au message et au contribuable,

— dans le cas de revenus d'emploi et de tantièmes et jetons de présence: statistiques sur le message et le bénéficiaire, le message et le payeur, le bénéficiaire et la relation, le payeur et la relation, le bénéficiaire et le revenu,

— dans le cas de pensions: statistiques sur le message et le bénéficiaire, le message et le payeur, le bénéficiaire, le payeur, le régime, le revenu,

— dans le cas de produits d'assurance sur la vie: statistiques sur le message et la police, la police générale, l'événement,

— dans le cas de propriété et de revenus de biens immobiliers: statistiques sur le message et les parties, parties en général, nombre et valeur des propriétés, nombre et valeur des transactions, nombre et valeurs des emprunts, quantité et valeur des revenus issus de droits,

— dans le cas de revenus générés par les redevances: statistiques sur le message et le bénéficiaire, le message et le payeur, le bénéficiaire et le revenu,

— dans le cas de message sur le statut: des statistiques relatives aux messages sur le statut, erreurs concernant ces messages,

— dans le cas de messages ne contenant aucune donnée: statistiques relatives aux messages ne contenant aucune donnée,

— Dans le cas des dividendes versés par l’intermédiaire d’un compte “non conservateur”: statistiques sur le message et le bénéficiaire, le message et le payeur, le bénéficiaire et la relation, le payeur et la relation, le bénéficiaire et le revenu.

Annexe XI

ANNEXE XI

Liste visée à l'article 2 quinquies

Les données statistiques requises pour l'échange automatique et obligatoire d'informations visées à l'article 8, paragraphe 3 bis, de la directive 2011/16/UE, conformément à l'article 23, paragraphe 4, de ladite directive couvrent les informations suivantes:

— par message, des statistiques sur le pays d'origine et le pays de destination, nombre total d'enregistrements, montants totaux des paiements,

— par pays d'origine, des statistiques sur le nombre total d'institutions financières déclarantes, montants totaux des paiements,

— par compte unique, des statistiques sur le nombre de titulaires du compte, la catégorie de paiement, le montant par catégorie de paiement,

— par compte, des statistiques sur le type de titulaire du compte, numéro d'identification fiscale du titulaire du compte (ou équivalent fonctionnel), pays de résidence du titulaire du compte, personne physique titulaire du compte, compte clos, compte dormant,

— par titulaire de compte, des statistiques sur le type de personne détenant le contrôle, numéro d'identification fiscale de la personne détenant le contrôle (ou équivalent fonctionnel), pays de résidence de la personne détenant le contrôle, personne physique détenant le contrôle.

Annexe XII

ANNEXE XII

Liste visée à l'article 2 quinquies

Les données statistiques requises pour l'échange automatique et obligatoire d'informations visées à l'article 8 bis bis, de la directive 2011/16/UE, conformément à l'article 23, paragraphe 4, de ladite directive couvrent les informations suivantes:

— nombre de déclarations pays par pays reçues émanant des entités déclarantes,

— nombre de déclarations pays par pays devant être communiquées par des entités déclarantes mais non reçues ou partielles, ventilation par juridiction des entités mères ultimes,

— nombre de déclarations pays par pays reçues émanant d'autres États membres,

— nombre de déclarations pays par pays attendues d'autres États membres,

— nombre de déclarations pays par pays envoyées entre États membres.

Annexe XIII

ANNEXE XIII

Formulaire visé à l'article 2 sexies

Le formulaire à utiliser pour l'échange automatique et obligatoire d'informations sur les dispositifs transfrontières devant faire l'objet d'une déclaration en application de l'article 8 bis ter de la directive 2011/16/UE contient, outre les éléments énumérés à l'article 8 bis ter, paragraphe 14, de cette directive, le champ suivant:

a) Numéro de référence du ou des dispositifs transfrontières devant faire l'objet d'une déclaration.

Annexe XIV

ANNEXE XIV — Format informatique visé à l'article 2, paragraphe 3

Le format informatique à utiliser pour l'échange automatique et obligatoire d'informations en vertu de l'article 8 bis quater, paragraphe 2, de la directive 2011/16/UE est conforme à la structure arborescente ci-après et contient les éléments et attributs suivants:

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2021 (x64) (http://www.altova.com) by Romane Dragozis (ARHS Developments S.A.) -->

<xsd:schema xmlns:dpi="urn:oecd:ties:dpi:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:dpistf:v1" xmlns:iso="urn:oecd:ties:isodpitypes:v1" targetNamespace="urn:oecd:ties:dpi:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

<xsd:import namespace="urn:oecd:ties:isodpitypes:v1" schemaLocation="isodpitypes_v1.0.xsd"/>

<xsd:import namespace="urn:oecd:ties:dpistf:v1" schemaLocation="oecddpitypes_v1.0.xsd"/>

<!--+++++++++++++++++++++++ Reusable Simple types ++++++++++++++++++++++++++++++++++++++ -->

<!-- Message type definitions -->

<!-- -->

<xsd:simpleType name="MessageType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Message type defines the type of reporting.</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="DPI">

<xsd:annotation>

<xsd:documentation>This type defines the messages to be exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514].</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- MessageTypeIndic - 4 -->

<xsd:simpleType name="DPIMessageTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent.</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="DPI401">

<xsd:annotation>

<xsd:documentation>The message contains new (including additional) information.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI402">

<xsd:annotation>

<xsd:documentation>The message contains corrections for previously sent information.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI403">

<xsd:annotation>

<xsd:documentation>The message advises that there is no data to report.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<xsd:simpleType name="INType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The INType defines the type of identification number being sent.</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="LEI">

<xsd:annotation>

<xsd:documentation>Legal Entity Identifier</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="EIN">

<xsd:annotation>

<xsd:documentation>Entity Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IIN">

<xsd:annotation>

<xsd:documentation>Individual Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BRN">

<xsd:annotation>

<xsd:documentation>Business Registration Number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="Other">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--DPI Property Type -->

<xsd:simpleType name="DPIPropertyType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Main business activities

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="DPI901">

<xsd:annotation>

<xsd:documentation>Office</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI902">

<xsd:annotation>

<xsd:documentation>Hotel room</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI903">

<xsd:annotation>

<xsd:documentation>Bed and Breakfast room</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI904">

<xsd:annotation>

<xsd:documentation>House</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI905">

<xsd:annotation>

<xsd:documentation>Apartment</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI906">

<xsd:annotation>

<xsd:documentation>Mobile Home</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI907">

<xsd:annotation>

<xsd:documentation>Campground</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI908">

<xsd:annotation>

<xsd:documentation>Boat</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI909">

<xsd:annotation>

<xsd:documentation>Parking Space</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DPI910">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--DPI Nexus Type -->

<xsd:simpleType name="Nexus_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The reason for which the information will be filled to the competent authority of the EU Member State.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="RPONEX1">

<xsd:annotation>

<xsd:documentation>The Reporting Platform Operator is resident for tax purposes in the EU Member State.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RPONEX2">

<xsd:annotation>

<xsd:documentation>The Reporting Platform Operator does not have a residence for tax purposes but it is incorporated under the laws of the EU Member State.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RPONEX3">

<xsd:annotation>

<xsd:documentation>The Reporting Platform Operator does not have a residence for tax purposes but it has its place of management (including effective management) in the EU Member State.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RPONEX4">

<xsd:annotation>

<xsd:documentation>The Reporting Platform Operator does not have a residence for tax purposes but it has a permanent establishment in the EU Member State and it is not a Qualified Non-Union Platform Operator.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RPONEX5">

<xsd:annotation>

<xsd:documentation>The Reporting Platform Operator is neither resident for tax purposes, nor incorporated or managed in the EU Member State, nor has a permanent establishment in the EU Member State but it facilitates the carrying out of a Relevant Activity by Reportable Sellers or a Relevant Activity involving the rental of immovable property located in the EU Member State and it is not a Qualified Non-Union Platform Operator.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- -->

<!--++++++++++++++++++ Reusable Complex types +++++++++++++++++++++++++++++++++++++ -->

<!-- -->

<!--The Name of a Party, given in fixed Form-->

<xsd:complexType name="NamePerson_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="PrecedingTitle" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">His Excellency,Estate of the Late ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Title" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FirstName">

<xsd:annotation>

<xsd:documentation xml:lang="en">FirstName of the person</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of FirstName. Example: Given Name, Forename, First Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a Surname. Use this attribute to define the type for this name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="MiddleName" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="NamePrefix" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">de, van, van de, von, etc. Example: Derick de Clarke</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="LastName">

<xsd:annotation>

<xsd:documentation xml:lang="en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.

In case of a company, this field can be used for the company name.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of LastName. Example: Father's name, Family name, Surname, Mother's Name, etc. In some countries, LastName could be the given name or first name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="GenerationIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Jnr, Thr Third, III</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Suffix" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Could be compressed initials - PhD, VC, QC</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="GeneralSuffix" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Deceased, Retired ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">It is possible for STF documents to contain several names for the same party. This attribute is a qualifier to indicate the type of a particular name.</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

<!-- -->

<!--Collection of all Data describing a person as a Party -->

<xsd:complexType name="PersonParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This container brings together all data about a person as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This repeatable data element describes the residence country code(s) of the individual Seller and must be present in all data records. This should correspond to the jurisdiction of residence identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an individual Seller should correspond to the jurisdiction of the Seller’s primary residence.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TIN" type="dpi:TIN_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This repeatable data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of the individual Seller. In case the individual Seller does not have a TIN, the jurisdiction of residence does not issue a TIN or require the collection of the TIN issued to such Seller, or the TIN is not known to the sending Competent Authority, the Unknown attribute (see below) must be set to “true” and the value “NOTIN” should be entered [OECD Specific]. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as “unknown”.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="VAT" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">This data element must be provided when a VAT Identification number is available.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="dpi:NamePerson_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This element should contain the name of the person.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Address" type="dpi:Address_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This data element should contain the address of the person, including the country code of the address as well as the type of the address, indicating the legal character of that address.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Nationality" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>The nationality element is not to be provided as part of the DPI schema.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="BirthInfo">

<xsd:annotation>

<xsd:documentation>This data element contains the birth information of an Individual Seller. It is always required to be provided unless such Seller is documented pursuant to a Government Verification Service and is composed of the date and the place of birth.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="BirthDate" type="xsd:date">

<xsd:annotation>

<xsd:documentation>This element provides the date of birth, complying with the following format: YYYY-MM-DD.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="BirthPlace" type="dpi:BirthPlace_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>This element provides information about the place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Address Fix -->

<xsd:complexType name="AddressFix_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Structure of the address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is the only required subelement. All of the subelements are simple text - data type 'string'.

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="Street" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The street.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="BuildingIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The identifier of the building on the street, typically a number.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="SuiteIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The identifier of an office or similar part of a building.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FloorIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The identifier of a floor within a building.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="DistrictName" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The name of the district of the address.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="POB" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The post office box.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PostCode" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The post code of the address, which must be provided if available.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="City" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation>The city of the address.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CountrySubentity" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>A geographic area of the country larger than district or city, for example a county, a department, a Land, a canton, etc.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--The Address of a Party, given in fixed or free Form, possibly in both Forms -->

<xsd:complexType name="Address_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The user has the option to enter the data about the address of a party either as one long field or to spread the data over up to eight elements or even to use both formats. If the user chooses the option to enter the data required in separate elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data required in a less structured way in 'AddressFree' all available address details shall be presented as one string of bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="CountryCode">

<xsd:annotation>

<xsd:documentation>This data element provides the country code associated with the entity’s (or person’s) address.</xsd:documentation>

</xsd:annotation>

<xsd:simpleType>

<xsd:restriction base="iso:CountryCode_Type">

<xsd:minLength value="1"/>

<xsd:maxLength value="2"/>

</xsd:restriction>

</xsd:simpleType>

</xsd:element>

<xsd:choice>

<xsd:element name="AddressFree" type="stf:StringMin1Max4000_Type">

<xsd:annotation>

<xsd:documentation>This data element allows input of address information in free text. It should only be used in exceptional circumstances when it is impossible to provide the address in the fixed format.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:sequence>

<xsd:element name="AddressFix" type="dpi:AddressFix_Type"/>

<xsd:element name="AddressFree" type="stf:StringMin1Max4000_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>This data element allows input of address information in free text. It should only be used in exceptional circumstances when it is impossible to provide the address in the fixed format.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

<xsd:attribute name="legalAddressType" type="stf:OECDLegalAddressType_EnumType" use="optional">

<xsd:annotation>

<xsd:documentation>This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.).

The possible values are:

— OECD301= residentialOrBusiness

— OECD302= residential

— OECD303= business

— OECD304= registeredOffice

— OECD305= unspecified

The address of the Reportable Platform Operator must represent the “Registered Office Address” (OECD304).</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

<!-- -->

<!--The place of birth -->

<xsd:complexType name="BirthPlace_Type">

<xsd:annotation>

<xsd:documentation>This element provides information about the place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="City" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation>The city of birth.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CitySubentity" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The city subentity of birth.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="CountryInfo">

<xsd:complexType>

<xsd:choice>

<xsd:element name="CountryCode" type="iso:CountryCode_Type">

<xsd:annotation>

<xsd:documentation>The current jurisdiction of birth.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FormerCountryName" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation>The former jurisdiction of birth. The Former Country Name element should be used in case the person was born in a country that has since ceased to exist.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--General Type for Monetary Amounts -->

<xsd:complexType name="MonAmnt_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in full units, i.e. without decimals. The code for the currency in which the value is expressed has to be taken from the ISO codelist 4217 and added in attribute currCode.

</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="xsd:integer">

<xsd:attribute name="currCode" type="iso:currCode_Type" use="required"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--Organisation name -->

<xsd:complexType name="NameOrganisation_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Name of organisation</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type"/>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--Organisation name (Reportable Seller)-->

<xsd:complexType name="NameReportableSeller_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Name of Seller</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type"/>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--TIN -->

<xsd:complexType name="TIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the party in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin0Max200_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other).

It should always be provided, unless the TIN element is flagged as “unknown”.</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="unknown" type="xsd:boolean" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">This attribute must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown will be discarded.</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--Message specification: Data identifying and describing the message as a whole-->

<xsd:complexType name="MessageSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="SendingEntityIN" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Although not used for exchanges between Competent Authorities under the DPI MCAA and [EU DIR2021/514], for domestic reporting, this data element can be used in case the schema is mandated for domestic reporting by Reporting Platform Operators to their tax administration. In such instances, it identifies the Reporting Platform Operator sending the message through a domestically-defined identification number.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TransmittingCountry" type="iso:CountryCode_Type">

<xsd:annotation>

<xsd:documentation>This data element identifies the jurisdiction of the Competent Authority transmitting the DPI message.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReceivingCountry" type="iso:CountryCode_Type">

<xsd:annotation>

<xsd:documentation>This data element identifies the jurisdiction of the Competent Authority receiving the DPI message.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageType" type="dpi:MessageType_EnumType">

<xsd:annotation>

<xsd:documentation>This data element specifies the type of message being sent. The only allowable entry for messages exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514] in this field is “DPI”.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Warning" type="stf:StringMin1Max4000_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">Free text expressing the restrictions for use of the information this message contains and the legal framework under which it is given.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Contact" type="stf:StringMin1Max4000_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">All necessary contact information about persons responsible for and involved in the processing of the data transmitted in this message, both legally and technically. Free text as this is not intended for automatic processing.

In international exchanges, this data element contains the contact details of the sending competent authority.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageRefId" type="stf:StringMin1Max170_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Sender's unique identifier for this message.

The Message RefID must start with the country code of the sending jurisdiction, then the year of the reportable period, then the receiving country code before a unique identifier.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="MessageTypeIndic" type="dpi:DPIMessageTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation>This data element specifies the type of information that is sent, i.e. whether it is new information or whether the message seeks to correct or delete previously sent information.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReportingPeriod" type="xsd:date">

<xsd:annotation>

<xsd:documentation xml:lang="en">The reporting year for which information is transmitted in documents of the current message. This is in yyyy-MM-DD format, on the basis of the calendar year in which the relevant Reportable Period under the OECD Model Rules or [EU Specific] [EU DIR2021/514] ended.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Timestamp" type="xsd:dateTime">

<xsd:annotation>

<xsd:documentation>This data element identifies the date and time when the message was compiled. It is anticipated that this element will be automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format above). </xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Organisation Identification Number -->

<xsd:complexType name="OrganisationIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="INType" type="dpi:INType_EnumType" use="required">

<xsd:annotation>

<xsd:documentation xml:lang="en">This attribute defines the type of identification number being sent among the following:

— [EU Specific]: IIN for the reporting of an individual identification number;

— LEI for the reporting of a legal entity identifier;

— EIN for the reporting of an entity identification number;

— BRN for the reporting of a business registration number; or

— Other.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--Collection of all Data describing an organisationy as party-->

<xsd:complexType name="OrganisationParty_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

This container brings together all data about an organisation as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given . The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="ResCountryCode" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This repeatable data element describes the residence country code(s) of the entity.

In case of an Entity Seller this should always be present and should correspond to the jurisdiction of residence identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an Entity Seller should correspond to the jurisdiction in which its registered office is located.

In case of a Reporting Platform Operator, the residence country code should correspond to the jurisdiction where the Reporting Platform Operator is resident for tax purposes or, where it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management (including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.

[EU Specific]: Reporting Platform Operator: This element is optional.</xsd:documentation>

</xsd:annotation>

<xsd:simpleType>

<xsd:restriction base="iso:CountryCode_Type"/>

</xsd:simpleType>

</xsd:element>

<xsd:element name="TIN" type="dpi:TIN_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This repeatable data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent Authority, the value “NOTIN” should be entered [OECD Specific] and the Unknown attribute (see below) must be set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as “unknown”.

[EU Specific]: This element must be present for both Reporting Platform Operator and Entity Seller.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="IN" type="dpi:OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">This data element can be provided (and repeated) if there are other INs available, such as a company registration number or an Entity Identification Number (EIN).

[EU Specific]:

— Reporting Platform Operator: Where relevant, the individual identification number (IIN) shall be provided

— Entity Seller: The business registration number (BRN) must be provided</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="VAT" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation xml:lang="en">This data element can be provided when a VAT Identification number is available.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="dpi:NameOrganisation_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This element should contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its articles of incorporation or any similar document.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PlatformBusinessName" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>The repeatable Platform Business Name element identifies the business name(s) of the other Reporting Platform(s) in respect of which the Reporting Platform Operator is reporting.

This element must not be used for the Entity Sellers.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Address" type="dpi:Address_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This data element should contain the address of the entity, including the country code of the address as well as the type of the address, indicating the legal character of that address.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Nexus" type="dpi:Nexus_EnumType" minOccurs="0">

<xsd:annotation>

<xsd:documentation>[EU Specific] This data element provides the reason for which the information will be reported to the competent authority of the EU Member State.

This data element must not be used for Entity Seller.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="AssumedReporting" type="xsd:boolean" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Assumed Reporting element identifies whether the Reporting Platform Operator is not reporting information on Reportable Sellers, because another Reporting Platform Operator has assumed the reporting.

When “AssumedReporting” is set to “true”, it means that another Reporting Platform Operator reported for the Reporting Platform Operator. Otherwise, this element must be set to “false”.

This element is mandatory for Reporting Platform Operator and must not be provided for an Entity Seller.

By way of an example, Platform Z is operated by two Platform Operators: Platform Operator 1 (resident in jurisdiction 1) and Platform Operator 2 (resident in jurisdiction 2). In satisfying the reporting requirements, Platform Operator 1 has obtained assurances from Platform Operator 2 that it will fulfil the reporting obligations with respect to all of the Reportable Sellers of Platform Operator 1 in jurisdiction 2.

Platform Operator 1 will therefore provide its identification information and set the AssumedReporting element to “true” to notify its jurisdiction residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting requirements. Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further below) to report to its jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming the reporting obligation in the name of Platform Operator 1. Platform Operator 1 will not provide ReportableSeller element.

At the same time, Platform Operator 2 will use the AssumedPlatformOperator element (discussed further below) to report to its jurisdiction of residence (jurisdiction 2) identification information on Platform Operator 1, for which it has assumed reporting obligations, and complete the Platform Operator element for itself.

[EU Specific] This element is optional for the purposes of [EU DIR2021/514].

</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Correctable Platform Operator_Type-->

<xsd:complexType name="CorrectablePlatformOperator_Type">

<xsd:annotation>

<xsd:documentation>This correctable extends the information about the Reporting Platform Operator by considering the DocSpec element used to identify the particular report within the DPI message being transmitted.</xsd:documentation>

</xsd:annotation>

<xsd:complexContent>

<xsd:extension base="dpi:OrganisationParty_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type">

<xsd:annotation>

<xsd:documentation>DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<!-- -->

<!--Correctable Reportable Seller-->

<xsd:complexType name="CorrectableReportableSeller_Type">

<xsd:annotation>

<xsd:documentation>This correctable extends the information about the Reportable Seller by considering the DocSpec element used to identify the particular report within the DPI message being transmitted.</xsd:documentation>

</xsd:annotation>

<xsd:complexContent>

<xsd:extension base="dpi:ReportableSeller_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type">

<xsd:annotation>

<xsd:documentation>DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<!-- -->

<!--Additional Info -->

<xsd:complexType name="CorrectableAdditionalInfo_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

<xsd:element name="OtherInfo" type="stf:StringMin1Max4000WithLang_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Please include any further brief information or explanation you consider necessary or that would facilitate the understanding of the compulsory information provided in the country-by-country report. </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<!-- <xsd:element name="SummaryRef" type="dpi:DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> -->

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Duplicate of Account Holder Type (from CRS)-->

<xsd:complexType name="AccountHolder_Type">

<xsd:sequence>

<xsd:choice>

<xsd:element name="Individual" type="dpi:NameReportableSeller_Type"/>

<xsd:sequence>

<xsd:element name="Organisation" type="dpi:OrganisationParty_Type"/>

<xsd:element name="AcctHolderType"/>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Financial Identifer for Identity-->

<xsd:complexType name="FinancialIdentifier_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The Financial Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="Identifier" type="dpi:Identifier_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Entity Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller should be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect to a Reportable Seller.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="AccountHolderName" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Account Holder Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or credited, where different from the name of the Reportable Seller and to the extent available to the Reporting Platform Operator.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherInfo" type="stf:StringMin1Max400_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Reflecting subparagraphs B(2)(d) and B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting Platform Operator with respect to that account holder.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Identifer for Financial Identifier-->

<xsd:complexType name="Identifier_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The Identifier field is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect to a Reportable Seller.</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="AccountNumberType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This attribute describes the type of account number being sent.</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--OtherActivities (Complex)-->

<xsd:complexType name="OtherActivities_Type">

<xsd:sequence>

<xsd:element name="Consideration" type="dpi:ConsiderationType">

<xsd:annotation>

<xsd:documentation>The Consideration element contains information on the Consideration received by a Reportable Seller in relation to the Relevant Activities provided. It is further split into four elements, representing the quarters during which the Consideration was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="NumberOfActivities" type="dpi:NumberOfActivities_Type">

<xsd:annotation>

<xsd:documentation>The Number of Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that the numbers of activities are reported on the basis of the date of payment or credit of the Consideration.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Fees" type="dpi:FeesType">

<xsd:annotation>

<xsd:documentation>The Fees element is further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Taxes" type="dpi:TaxesType">

<xsd:annotation>

<xsd:documentation>The Taxes element is further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Number of Activities (Complex)-->

<xsd:complexType name="NumberOfActivities_Type">

<xsd:annotation>

<xsd:documentation>The Number of Services element is further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="NumbQ1" type="xsd:integer"/>

<xsd:element name="NumbQ2" type="xsd:integer"/>

<xsd:element name="NumbQ3" type="xsd:integer"/>

<xsd:element name="NumbQ4" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Taxes Type (Complex)-->

<xsd:complexType name="TaxesType">

<xsd:annotation>

<xsd:documentation>The Taxes element is further split into four elements, representing the quarters in respect of which reporting takes place.

Each quarter element is further comprised of the MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO code list 4217 and added in attribute currCode.</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/>

<xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/>

<xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/>

<xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Fees Type (Complex) -->

<xsd:complexType name="FeesType">

<xsd:sequence>

<xsd:annotation>

<xsd:documentation>The Fees element is further split into four elements, representing the quarters in respect of which reporting takes place.

Each quarter element is further comprised of the MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO code list 4217 and added in attribute currCode.</xsd:documentation>

</xsd:annotation>

<xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/>

<xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/>

<xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/>

<xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Consideration Type (Complex) -->

<xsd:complexType name="ConsiderationType">

<xsd:sequence>

<xsd:annotation>

<xsd:documentation>The Consideration element is further split into four elements, representing the quarters in respect of which reporting takes place.

Each quarter element is further comprised of the MonAmnt_Type, used to communicate the monetary amounts earned by Sellers. Such amounts shall be given in full units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO code list 4217 and added in attribute currCode.</xsd:documentation>

</xsd:annotation>

<xsd:element name="ConsQ1" type="dpi:MonAmnt_Type"/>

<xsd:element name="ConsQ2" type="dpi:MonAmnt_Type"/>

<xsd:element name="ConsQ3" type="dpi:MonAmnt_Type"/>

<xsd:element name="ConsQ4" type="dpi:MonAmnt_Type"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--Property Listing Type (Complex) -->

<xsd:complexType name="PropertyListingType">

<xsd:sequence>

<xsd:element name="Address" type="dpi:Address_Type">

<xsd:annotation>

<xsd:documentation>The Address element is further comprised of the elements as described above under the Address Type.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="LandRegistrationNumber" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Land Registration Number element contains the land registration number, which under subparagraph B(3)(f) of Section III of the OECD Model Rules or [EU Specific] subparagraph B(3)(e) of Section III of [EU DIR2021/514], is reportable if available to the Reporting Platform Operator. For these purposes, the land registration number includes functional equivalents, such as a cadastral number.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Consideration" type="dpi:ConsiderationType">

<xsd:annotation>

<xsd:documentation>The Consideration element contains information on the Consideration received by a Reportable Seller in relation to the Relevant Activities provided. It is further split into four elements, representing the quarters during which the Consideration was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in paragraph 32 of the Commentary to Section I of the OECD Model Rules).

For Relevant Activities involving the rental of immovable property, the Consideration information must be provided separately with respect to each Property Listing.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="NumberOfActivities" type="dpi:NumberOfActivities_Type">

<xsd:annotation>

<xsd:documentation>The Number of Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.

For Relevant Activities involving the rental of immovable property, the number of activities must be provided separately with respect to each Property Listing.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Fees" type="dpi:FeesType">

<xsd:annotation>

<xsd:documentation>The Fees element specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or commissions withheld or charged by the Reporting Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514]. </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Taxes" type="dpi:TaxesType">

<xsd:annotation>

<xsd:documentation>The Taxes element specifies the taxes that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is further split into four elements, representing the quarters in respect of which reporting of taxes withheld by the Reporting Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514].</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PropertyType" type="dpi:DPIPropertyType_EnumType" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Property Type element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherPropertyType" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>This element describes the type of property in case “DPI910” is selected as Property Type. This element cannot be used in case another Property Type is selected.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="RentedDays" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Rented Days element contains the number of days that the Property Listing was rented during the Reportable Period.

4 numbers max. Set the type as simple</xsd:documentation>

</xsd:annotation>

<xsd:simpleType>

<xsd:restriction base="xsd:integer">

<xsd:totalDigits value="4"/>

<xsd:minInclusive value="1"/>

</xsd:restriction>

</xsd:simpleType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--GVS Type (Complex) -->

<xsd:complexType name="GVSType">

<xsd:annotation>

<xsd:documentation>The GVS element reflects the Government Verification Service (GVS) due diligence procedures and is composed of the Name GVS, Jurisdiction GVS, Reference GVS and Other TIN GVS elements, which contain the information items subject to reporting (and exchange) in respect of a Reportable Seller that has been identified on the basis of a Government Verification Service, as well as the Financial Identifier element.

[EU Specific] At the time of publication, the collection and exchange of GVS information is not a legal requirement under [EU DIR2021/514].</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="NameGVS" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation>The Name GVS element contains the legal name of the Reportable Seller.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="JurisdictionGVS">

<xsd:annotation>

<xsd:documentation>The Jurisdiction GVS element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting Platform Operator in respect of the Reportable Seller.

It uses the 2-character alphabetic country code and country name list based on the ISO 3166-1 Alpha 2 standard.</xsd:documentation>

</xsd:annotation>

<xsd:simpleType>

<xsd:restriction base="iso:CountryCode_Type"/>

</xsd:simpleType>

</xsd:element>

<xsd:element name="ReferenceGVS" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation>The Reference GVS element contains the unique reference number or code provided by the jurisdiction whose GVS was used, allowing that jurisdiction to match the Reportable Seller to a taxpayer within its database.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherTINGVS" type="stf:StringMin1Max200_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Reflecting subparagraph B(2)(b) and B(3)(b) of Section III of the OECD Model Rules, the Other TIN GVS element contains any TIN available to the Reporting Platform Operator, including the jurisdiction of issuance.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FinancialIdentifier" type="dpi:FinancialIdentifier_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Financial Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Reportable Seller (Complex)-->

<xsd:complexType name="ReportableSeller_Type">

<xsd:sequence>

<xsd:element name="Identity">

<xsd:annotation>

<xsd:documentation>The Identity element is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:choice>

<xsd:element name="EntitySeller">

<xsd:annotation>

<xsd:documentation>The Entity Seller element is further comprised of the Standard and GVS elements.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:choice>

<xsd:element name="Standard">

<xsd:annotation>

<xsd:documentation>The Standard element reflects the standard due diligence procedures and is further comprised of the EntSellerID (that follows the OrganisationParty Type) and FinancialIdentifier elements. Platform Operators by default would use the standard due diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable Jurisdiction .

The Standard element should be completed in case the Reporting Platform Operator has relied on the standard due diligence procedures of the OECD Model Rules or [EU Specific] [EU DIR2021/514] to identify and document the Entity Seller.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="EntSellerID" type="dpi:OrganisationParty_Type">

<xsd:annotation>

<xsd:documentation>The EntSellerID element identifies the Entity Seller and follows the OrganisationParty_Type.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FinancialIdentifier" type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>The Financial Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PermanentEstablishments" type="dpi:PermanentEstablishments_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>[EU Specific] This data element provides information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller in the Union, indicating each respective EU Member State where such a permanent establishment is located.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="GVS" type="dpi:GVSType">

<xsd:annotation>

<xsd:documentation>The GVS element should be completed in case the Reporting Platform Operator has relied on an approved Government Verification Service in order to identify and document the Entity Seller.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="IndividualSeller">

<xsd:complexType>

<xsd:choice>

<xsd:element name="Standard">

<xsd:annotation>

<xsd:documentation>The Standard element reflects the standard due diligence procedures and is further comprised of the IndSellerID element (which follows the PersonParty Type) and the Financial Identifier element. Platform Operators by default would use the standard due diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable Jurisdiction .

The PersonParty_Type, as enumerated in Section III of the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to an individual where the standard due diligence procedures are followed.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="IndSellerID" type="dpi:PersonParty_Type">

<xsd:annotation>

<xsd:documentation>The IndSellerID element identifies the individual Seller and follows the PersonParty_Type</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FinancialIdentifier" type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>The Financial Identifier is an optional (mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="GVS" type="dpi:GVSType">

<xsd:annotation>

<xsd:documentation>The GVS element should be completed in case the Reporting Platform Operator has relied on an approved Government Verification Service in order to identify and document the Individual Seller.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="RelevantActivities">

<xsd:annotation>

<xsd:documentation>The Relevant Activities element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration derived therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and Transportation Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the OECD Model Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal Services elements must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in respect of the sale of Goods and Transportation Rental elements must also be provided.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ImmovableProperty" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Immovable Property element contains information on Relevant Activities provided by a Reportable Seller in relation to the rental of immovable property. It comprises the repeatable Property Listing element.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="PropertyListing" type="dpi:PropertyListingType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>The Property Listing element is comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property Type and Rented days elements.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="PersonalServices" type="dpi:OtherActivities_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Personal Services element contains information on Relevant Activities involving time- or task-based work performed by one or more individuals, acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either online or physically offline after having been facilitated via Platform.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="SaleOfGoods" type="dpi:OtherActivities_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The sale of Goods element specifies the Relevant Activities provided by a Reportable Seller with respect to sale of goods.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TransportationRental" type="dpi:OtherActivities_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>The Transportation Rental element specifies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of transport.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Permanent Establishments (Complex)-->

<xsd:complexType name="PermanentEstablishments_Type">

<xsd:sequence>

<xsd:annotation>

<xsd:documentation>The repeatable Permanent Establishment element identifies an EU Member State where a permanent establishment through which Relevant Activities are carried out by the Entity Seller in the Union is located.</xsd:documentation>

</xsd:annotation>

<xsd:element name="PermanentEstablishment" type="iso:MSCountryCode_Type" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Other Platform Operators (Complex)-->

<xsd:complexType name="OtherPlatformOperators_Type">

<xsd:choice>

<xsd:sequence>

<xsd:element name="AssumingPlatformOperator" type="dpi:CorrectableOtherRPO_Type">

<xsd:annotation>

<xsd:documentation>This element provides information about the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:sequence>

<xsd:element name="AssumedPlatformOperator" type="dpi:CorrectableOtherRPO_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This repeatable element provides information about each Platform Operator for which the Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:choice>

</xsd:complexType>

<xsd:complexType name="OtherRPO_Type">

<xsd:sequence>

<xsd:annotation>

<xsd:documentation>This element provides information about the assuming or assumed Platform Operator.</xsd:documentation>

</xsd:annotation>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This repeatable data element describes the residence country code(s) of the Platform Operator assuming the reporting or the residence country code(s) of each Platform Operator for which the Reporting Platform Operator assumes the reporting. As with the residence country code(s) of the Reporting Platform Operator, the residence country code of this Platform Operator should correspond to the jurisdiction where the Platform Operator is resident for tax purposes or, where it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management (including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.

[EU Specific] This element is optional for the purposes of [EU DIR2021/514].

</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TIN" type="dpi:TIN_Type" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent Authority, the Unknown attribute (see below) must be set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as “unknown”.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="dpi:NameOrganisation_Type">

<xsd:annotation>

<xsd:documentation>This element should contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its articles of incorporation or any similar document.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Address" type="dpi:Address_Type">

<xsd:annotation>

<xsd:documentation>This data element should contain the address of the entity, including the country code of the address as well as the type of the address, indicating the legal character of that address.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Correctable Other Platform Operator (Complex)-->

<xsd:complexType name="CorrectableOtherRPO_Type">

<xsd:complexContent>

<xsd:extension base="dpi:OtherRPO_Type">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type">

<xsd:annotation>

<xsd:documentation>DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction (for further guidance see the Corrections section below).</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<!--DPI Body Type - DPI Reporting -->

<xsd:complexType name="DPIBody_Type">

<xsd:sequence>

<xsd:annotation>

<xsd:documentation>The DPI Body element contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers that give rise to the exchange.</xsd:documentation>

</xsd:annotation>

<xsd:element name="PlatformOperator" type="dpi:CorrectablePlatformOperator_Type">

<xsd:annotation>

<xsd:documentation>The Platform Operator element identifies the Reporting Platform Operator and follows the Organisation Party type (see OrganisationParty_Type).</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherPlatformOperators" type="dpi:OtherPlatformOperators_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>This other Platform Operators element identifies either:

— The Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;

— Each Platform Operator for which the Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.

[OECD Specific] This element must be provided, if available.

[EU Specific] This element is optional for the purposes of [EU DIR2021/514].

</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ReportableSeller" type="dpi:CorrectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>This element contains the identification information on each Reportable Seller, as well as information on the Relevant Services provided by such Reportable Seller and the Consideration derived therefrom.

In case of Nil Reporting, i.e. when MessageTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--+++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ -->

<!-- DPI OECD File Message structure -->

<!-- -->

<!--DPI Message structure -->

<xsd:element name="DPI_OECD">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="MessageSpec" type="dpi:MessageSpec_Type">

<xsd:annotation>

<xsd:documentation>The information in the message header identifies the tax administration that is sending the DPI message. It specifies when the message was created, what reporting period the report is for, and the nature of the report (original, supplemental, etc.).</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="DPIBody" type="dpi:DPIBody_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>The DPI Body element contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers that give rise to the exchange.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:attribute name="version" type="stf:StringMin1Max10_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The DPI Version.</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

</xsd:element>

<!-- -->

</xsd:schema>

Annexe XV

ANNEXE XV — Liste visée à l'article 2 quinquies

Les données statistiques requises pour l'échange obligatoire d'informations visées à l'article 8 bis quater, paragraphe 2, de la directive 2011/16/UE, conformément à l'article 23, paragraphe 4, de ladite directive couvrent les informations suivantes:

— par message, statistiques sur le nombre total de rapports reçus des opérateurs de plateformes déclarants pour l’échange automatique et obligatoire d’informations,

— par message, statistiques sur le nombre total de rapports reçus de chaque autre État membre,

— par vendeur à déclarer, statistiques sur le type de vendeur à déclarer, le numéro d’identification du contribuable ou son équivalent fonctionnel, l'État membre de résidence du vendeur à déclarer et le motif de l’échange, l'État membre de résidence du vendeur à déclarer et/ou l'État membre dans lequel le bien immobilier est situé,

— par opérateur de plateforme déclarant, statistiques sur le type d’activité concerné et la contrepartie et le type correspondant au lot.

Annexe XVI

ANNEXE XVI — Formulaire visé à l'article 2 septies, paragraphe 1

Le formulaire à utiliser pour la communication d’informations sur les opérateurs de plateformes exclus conformément à l’article 8 bis quater, paragraphe 6, de la directive 2011/16/UE et pour la communication d’informations sur les opérateurs de plateformes étrangers conformément à l’annexe V, section IV, points F 2) et F 4), de la directive 2011/16/UE contient les champs suivants:

(a) nom de l’opérateur de plateforme exclu

(b) adresse postale de l’opérateur de plateforme exclu

(c) adresse électronique, y compris les sites internet de l’opérateur de plateforme exclu

(d) tout NIF délivré à l’opérateur de plateforme exclu, s’il est disponible

(e) l'État membre dans lequel la démonstration visée à l’annexe V, section I, point A 3), de la directive 2011/16/UE a été faite et

(f) exercice fiscal à partir duquel le statut d’opérateur de plateforme exclu a été accordé.

Format du numéro d’identification individuel pour les opérateurs de plateformes étrangers

Le numéro d’identification individuel est composé de 12 chiffres, selon le format CPAAAAXXXXXX, où: CP est le code pays ISO de l'État membre qui délivre le numéro d'identification individuel, AAAA est l'année pendant laquelle l'opérateur de plateforme étranger s'enregistre auprès de l'État membre d'enregistrement unique, et XXXXXX est une chaîne unique de caractères composée de lettres et/ou de chiffres.

Période de conservation de certaines informations supprimées ou radiées du registre central

1. Lorsque l’enregistrement d’un opérateur de plateforme déclarant au sens de l’annexe V, section I, point A 4), sous b), de la directive 2011/16/UE, telle que modifiée par la directive (UE) 2021/514, est révoqué conformément à l’annexe V, section IV, point F 7), de la directive 2011/16/UE, l’État membre d’enregistrement unique supprime l’opérateur de plateforme déclarant du registre central. Le registre central conserve les informations supprimées visées à l’annexe V, section IV, points F 2) et F 4), de la directive 2011/16/UE pendant une durée maximale de 12 mois à compter de la date de la suppression.

2. Les informations enregistrées dans le registre central des opérateurs de plateforme exclus seront supprimées lorsqu’un opérateur de plateforme exclu au sens de l’annexe V, section I, point A 3), de la directive 2011/16/UE, telle que modifiée par la directive (UE) 2021/514, ne démontre pas d'avance et sur une base annuelle que l’ensemble du modèle commercial de ladite plateforme est tel qu’il ne compte aucun vendeur à déclarer, et ce à la satisfaction de l’autorité compétente de l’État membre auquel, conformément aux règles énoncées à l’annexe V, section III, points A 1) à A 3), de la directive 2011/16/UE, l’opérateur de plateforme aurait dû communiquer des informations. Le registre central conserve les informations supprimées visées à l’annexe XVI, points a) à f), du présent règlement pendant une durée maximale de 12 mois à compter de la date de suppression des informations enregistrées.

Annexe XVII

ANNEXE XVII — Format informatique à utiliser pour l’échange automatique et obligatoire d’informations au titre de l’article 8 bis sexies, paragraphe 5

<?xml version="1.0" encoding="UTF-8"?>

<!-- edited with XMLSpy v2013 rel. 2 sp1 (x64) (http://www.altova.com) by Accounting Division (OECD) -->

<xsd:schema xmlns:globe="urn:oecd:ties:globe:v2" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:globestf:v5" xmlns:iso="urn:oecd:ties:isoglobetypes:v1" targetNamespace="urn:oecd:ties:globe:v2" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

<xsd:import namespace="urn:oecd:ties:isoglobetypes:v1" schemaLocation="isoglobetypes_v1.1.xsd"/>

<xsd:import namespace="urn:oecd:ties:globestf:v5" schemaLocation="oecdglobetypes_v5.0.xsd"/>

<!--+++++++++++++++++++++++ Reusable Simple types ++++++++++++++++++++++++++++++++++++++ -->

<!-- Message type definitions -->

<xsd:simpleType name="MessageType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Message type defines the type of reporting</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- MessageTypeIndic – 101 to 103 -->

<xsd:simpleType name="MessageTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR101">

<xsd:annotation>

<xsd:documentation>The message contains new information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR102">

<xsd:annotation>

<xsd:documentation>The message contains corrections for previously sent information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR103">

<xsd:annotation>

<xsd:documentation>The message advises there is no data to report</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #2 Set of Enumerations – 201 to 205 – ID Type – Rules-->

<xsd:simpleType name="IDTypeRules_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">ID Type – Rules</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR201">

<xsd:annotation>

<xsd:documentation>QIIR applicable to Low-Taxed Constituent Entities located in other jurisdictions only</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR202">

<xsd:annotation>

<xsd:documentation>QIIR applicable to both Low-Taxed Constituent Entities located in other jurisdictions and in the jurisdiction of the Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR203">

<xsd:annotation>

<xsd:documentation>QUTPR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR204">

<xsd:annotation>

<xsd:documentation>QDMTT</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR205">

<xsd:annotation>

<xsd:documentation>Not applicable</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #3 Set of Enumerations – 301 to 317 – ID Type – GloBEStatus-->

<xsd:simpleType name="IDTypeGloBEStatus_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">ID Type – GloBEStatus</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR301">

<xsd:annotation>

<xsd:documentation>Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR302">

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Tax Transparent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR303">

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Reverse Hybrid</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR304">

<xsd:annotation>

<xsd:documentation>Hybrid Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR305">

<xsd:annotation>

<xsd:documentation>Permanent Establishment</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR306">

<xsd:annotation>

<xsd:documentation>Main Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR307">

<xsd:annotation>

<xsd:documentation>Minority-Owned Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR308">

<xsd:annotation>

<xsd:documentation>Minority-Owned Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR309">

<xsd:annotation>

<xsd:documentation>Minority-Owned Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR310">

<xsd:annotation>

<xsd:documentation>Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR311">

<xsd:annotation>

<xsd:documentation>Insurance Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR312">

<xsd:annotation>

<xsd:documentation>Securitisation Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR313">

<xsd:annotation>

<xsd:documentation>JV</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR314">

<xsd:annotation>

<xsd:documentation>JV Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR315">

<xsd:annotation>

<xsd:documentation>Non-Material Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR316">

<xsd:annotation>

<xsd:documentation>Excluded Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR317">

<xsd:annotation>

<xsd:documentation>Parent Entity required to apply a QIIR under Article 10.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR318">

<xsd:annotation>

<xsd:documentation>Non-group Member</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #4 Set of Enumerations – 401 to 405 – FilingInfo – FilingCE – Role-->

<xsd:simpleType name="FilingCERole_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">FilingInfo – FilingCE – Role</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR401">

<xsd:annotation>

<xsd:documentation>Ultimate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR402">

<xsd:annotation>

<xsd:documentation>Designated Filing Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR403">

<xsd:annotation>

<xsd:documentation>Designated Local Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR404">

<xsd:annotation>

<xsd:documentation>Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR405">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #5 Set of Enumerations – 501 to 504 – FilingInfo – AccountingInfo – CFsofUPE-->

<xsd:simpleType name="FilingCECofUPE_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">FilingInfo – AccountingInfo – CFsofUPE</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR501">

<xsd:annotation>

<xsd:documentation>Subparagraph a</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR502">

<xsd:annotation>

<xsd:documentation>Subparagraph b</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR503">

<xsd:annotation>

<xsd:documentation>Subparagraph c</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR504">

<xsd:annotation>

<xsd:documentation>Subparagraph d</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #6 Set of Enumerations – 601 to 606 – Excluded UPE – Type-->

<xsd:simpleType name="ExcludedUPE_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Excluded Entity – Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR601">

<xsd:annotation>

<xsd:documentation>Governmental Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR602">

<xsd:annotation>

<xsd:documentation>International Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR603">

<xsd:annotation>

<xsd:documentation>Non-profit Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR604">

<xsd:annotation>

<xsd:documentation>Pension Fund</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR605">

<xsd:annotation>

<xsd:documentation>Investment Fund that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR606">

<xsd:annotation>

<xsd:documentation>Real Estate Investment Vehicle that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #7 Set of Enumerations – 701 to 721 – GlobeStatus-->

<xsd:simpleType name="IDGlobeStatus_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Subgroup – TypeofSubGroup</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR701">

<xsd:annotation>

<xsd:documentation>Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR702">

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Tax Transparent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR703">

<xsd:annotation>

<xsd:documentation>Flow-Through Entity – Reverse Hybrid</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR704">

<xsd:annotation>

<xsd:documentation>Hybrid Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR705">

<xsd:annotation>

<xsd:documentation>Permanent Establishment</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR706">

<xsd:annotation>

<xsd:documentation>Main Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR707">

<xsd:annotation>

<xsd:documentation>Minority-Owned Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR708">

<xsd:annotation>

<xsd:documentation>Minority-Owned Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR709">

<xsd:annotation>

<xsd:documentation>Minority-Owned Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR710">

<xsd:annotation>

<xsd:documentation>Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR711">

<xsd:annotation>

<xsd:documentation>Insurance Investment Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR712">

<xsd:annotation>

<xsd:documentation>Securitisation Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR713">

<xsd:annotation>

<xsd:documentation>JV</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR714">

<xsd:annotation>

<xsd:documentation>JV Subsidiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR715">

<xsd:annotation>

<xsd:documentation>Non-Material Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR716">

<xsd:annotation>

<xsd:documentation>POPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR717">

<xsd:annotation>

<xsd:documentation>Intermediate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR718">

<xsd:annotation>

<xsd:documentation>Ultimate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR719">

<xsd:annotation>

<xsd:documentation>Excluded Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR720">

<xsd:annotation>

<xsd:documentation>Parent Entity required to apply a QIIR under Art. 10.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR721">

<xsd:annotation>

<xsd:documentation>Non-Group member</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #8 Set of Enumerations – 801 to 806 – OwnershipType-->

<xsd:simpleType name="OwnershipType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Ownership Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR801">

<xsd:annotation>

<xsd:documentation>UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR802">

<xsd:annotation>

<xsd:documentation>Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR803">

<xsd:annotation>

<xsd:documentation>JVs</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR804">

<xsd:annotation>

<xsd:documentation>JV Subsidiaries</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR805">

<xsd:annotation>

<xsd:documentation>Excluded Entities (aggregate)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR806">

<xsd:annotation>

<xsd:documentation>Non-Group members (aggregate)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #9 Set of Enumerations – 901 to 903 – POPE IPE-->

<xsd:simpleType name="POPEIPE_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">POPE IPE</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR901">

<xsd:annotation>

<xsd:documentation>POPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR902">

<xsd:annotation>

<xsd:documentation>Intermediate Parent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR903">

<xsd:annotation>

<xsd:documentation>Parent Entity required to apply a QIIR under Art. 10.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #10 Set of Enumerations – 1001 to 1008 – Excluded Entity – Type-->

<xsd:simpleType name="ExcludedEntity_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Excluded Entity – Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1001">

<xsd:annotation>

<xsd:documentation>Governmental Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1002">

<xsd:annotation>

<xsd:documentation>International Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1003">

<xsd:annotation>

<xsd:documentation>Non-profit Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1004">

<xsd:annotation>

<xsd:documentation>Pension Fund</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1005">

<xsd:annotation>

<xsd:documentation>Investment Fund that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1006">

<xsd:annotation>

<xsd:documentation>Real Estate Investment Vehicle that is an UPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1007">

<xsd:annotation>

<xsd:documentation>Entity owned by Excluded Entities under Article 1.5.2(a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1008">

<xsd:annotation>

<xsd:documentation>Entity owned by Excluded Entities under Article 1.5.2(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #11 Set of Enumerations – 1101 to 1106 – Type of Subgroup-->

<xsd:simpleType name="TypeofSubGroup_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Type of Subgroup</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1101">

<xsd:annotation>

<xsd:documentation>Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1102">

<xsd:annotation>

<xsd:documentation>Minority-Owned Subgroup</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1103">

<xsd:annotation>

<xsd:documentation>Standalone MOCEs</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1104">

<xsd:annotation>

<xsd:documentation>Investment Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1105">

<xsd:annotation>

<xsd:documentation>JV Group</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1106">

<xsd:annotation>

<xsd:documentation>Stateless Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #12 Set of Enumerations – 1201 to 1209 – SafeHarbour-->

<xsd:simpleType name="SafeHarbour_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Summary – SafeHarbour</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1201">

<xsd:annotation>

<xsd:documentation>De minimis Exclusion</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1202">

<xsd:annotation>

<xsd:documentation>QDMTT safe harbour</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1203">

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour – De minimis test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1204">

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour – ETR test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1205">

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour – Routine profit test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1206">

<xsd:annotation>

<xsd:documentation>Transitional UTPR Safe Harbour</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1207">

<xsd:annotation>

<xsd:documentation>Permanent Safe Harbour – De minimis test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1208">

<xsd:annotation>

<xsd:documentation>Permanent Safe Harbour – ETR test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1209">

<xsd:annotation>

<xsd:documentation>Permanent Safe Harbour – Routine profit test</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #13 Set of Enumerations – 1301 to 1314 – ETR Range -->

<xsd:simpleType name="ETRRange_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Summary – ETR Range</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1301">

<xsd:annotation>

<xsd:documentation>below 2.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1302">

<xsd:annotation>

<xsd:documentation>2.5% or above but below 5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1303">

<xsd:annotation>

<xsd:documentation>5% or above but below 7.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1304">

<xsd:annotation>

<xsd:documentation>7.5% or above but below 10%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1305">

<xsd:annotation>

<xsd:documentation>10% or above but below 12.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1306">

<xsd:annotation>

<xsd:documentation>12.5% or above but below 15%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1307">

<xsd:annotation>

<xsd:documentation>15% or above but below 17.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1308">

<xsd:annotation>

<xsd:documentation>17.5% or above but below 20%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1309">

<xsd:annotation>

<xsd:documentation>20% or above but below 22.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1310">

<xsd:annotation>

<xsd:documentation>22.5% or above but below 25%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1311">

<xsd:annotation>

<xsd:documentation>25% or above but below 27.5%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1312">

<xsd:annotation>

<xsd:documentation>27.5% or above but below 30%</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1313">

<xsd:annotation>

<xsd:documentation>30% or above</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1314">

<xsd:annotation>

<xsd:documentation>Section 3.2 not completed</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #14 Set of Enumerations – 1401 to 1409 – QDMTTTut-->

<xsd:simpleType name="QDMTTuT_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">QDMTTTut</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1401">

<xsd:annotation>

<xsd:documentation>No Top-up Tax payable</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1402">

<xsd:annotation>

<xsd:documentation>below EUR 1 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1403">

<xsd:annotation>

<xsd:documentation>EUR 1 million to below EUR 5 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1404">

<xsd:annotation>

<xsd:documentation>EUR 5 million to below EUR 25 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1405">

<xsd:annotation>

<xsd:documentation>EUR 25 million to below EUR 50 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1406">

<xsd:annotation>

<xsd:documentation>EUR 50 million to below EUR 75 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1407">

<xsd:annotation>

<xsd:documentation>EUR 75 million to below EUR 100 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1408">

<xsd:annotation>

<xsd:documentation>EUR 100 million to below EUR 250 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1409">

<xsd:annotation>

<xsd:documentation>EUR 250 million or above</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #15 Set of Enumerations – 1501 to 1509 – GlobeTuT -->

<xsd:simpleType name="GlobeTuT_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Globe TuT</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1501">

<xsd:annotation>

<xsd:documentation>No Top-up Tax payable</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1502">

<xsd:annotation>

<xsd:documentation>below EUR 1 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1503">

<xsd:annotation>

<xsd:documentation>EUR 1 million to below EUR 5 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1504">

<xsd:annotation>

<xsd:documentation>EUR 5 million to below EUR 25 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1505">

<xsd:annotation>

<xsd:documentation>EUR 25 million to below EUR 50 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1506">

<xsd:annotation>

<xsd:documentation>EUR 50 million to below EUR 75 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1507">

<xsd:annotation>

<xsd:documentation>EUR 75 million to below EUR 100 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1508">

<xsd:annotation>

<xsd:documentation>EUR 100 million to below EUR 250 million</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1509">

<xsd:annotation>

<xsd:documentation>EUR 250 million or above</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #16 Set of Enumerations – 1601 to 1609 – Type of Subgroup-->

<xsd:simpleType name="ETRTypeofSubGroup_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Type of SubGroup</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1601">

<xsd:annotation>

<xsd:documentation>Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1602">

<xsd:annotation>

<xsd:documentation>Minority-Owned Subgroup</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1603">

<xsd:annotation>

<xsd:documentation>Standalone MOCEs</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1604">

<xsd:annotation>

<xsd:documentation>Investment Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1605">

<xsd:annotation>

<xsd:documentation>JV Group</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1606">

<xsd:annotation>

<xsd:documentation>Stateless Constituent Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1607">

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour-Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1608">

<xsd:annotation>

<xsd:documentation>Transitional CbCR Safe Harbour- JV Group (specify which JV Group)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1609">

<xsd:annotation>

<xsd:documentation>Transitional UTPR Safe Harbour</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #17 Set of Enumerations – 1701 to 1704 – MainEntityPEandFTEBasis-->

<xsd:simpleType name="MainEntityPEandFTEBasis_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">MainEntityPEandFTEBasis</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1701">

<xsd:annotation>

<xsd:documentation>Article 3.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1702">

<xsd:annotation>

<xsd:documentation>Article 3.5.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1703">

<xsd:annotation>

<xsd:documentation>Article 3.5.1(a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1704">

<xsd:annotation>

<xsd:documentation>Article 3.5.1(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #18 Set of Enumerations – 1801 to 1802 – CrossBorderAdjustments-->

<xsd:simpleType name="CrossBorderAdjustments_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Cross Border Adjustments</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1801">

<xsd:annotation>

<xsd:documentation>Article 3.2.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1802">

<xsd:annotation>

<xsd:documentation>Article 3.2.7</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #19 Set of Enumerations – 1901 to 1910 – UPEAdjustmentsBasis-->

<xsd:simpleType name="UPEAdjustmentsBasis_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">UPE Adjustment Basis</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR1901">

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (a)(i)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1902">

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (a)(ii)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1903">

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1904">

<xsd:annotation>

<xsd:documentation>Article 7.1.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1905">

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (a)(i)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1906">

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (a)(ii)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1907">

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (a)(iii)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1908">

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1909">

<xsd:annotation>

<xsd:documentation>Article 7.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR1910">

<xsd:annotation>

<xsd:documentation>Article 7.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #20 Set of Enumerations – 2001 to 2026 – 3.2.1.1 Computation of GloBE Income (Loss) – Adjustment Items -->

<xsd:simpleType name="AdjustmentItem_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">3.2.1.1 Computation of GloBE Income (Loss)</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2001">

<xsd:annotation>

<xsd:documentation>Net Taxes Expense – Article 3.2.1 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2002">

<xsd:annotation>

<xsd:documentation>Excluded Dividends – Article 3.2.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2003">

<xsd:annotation>

<xsd:documentation>Excluded Equity Gain or Loss – Article 3.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2004">

<xsd:annotation>

<xsd:documentation>Included Revaluation Method Gain or Loss – Article 3.2.1 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2005">

<xsd:annotation>

<xsd:documentation>Gain or loss from disposition of assets and liabilities excluded under Article 6.3 – Article 3.2.1 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2006">

<xsd:annotation>

<xsd:documentation>Asymmetric Foreign Currency Gains or Losses – Article 3.2.1 (f)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2007">

<xsd:annotation>

<xsd:documentation>Policy Disallowed Expenses – Article 3.2.1 (g)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2008">

<xsd:annotation>

<xsd:documentation>Prior Period Errors – Article 3.2.1 (h)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2009">

<xsd:annotation>

<xsd:documentation>Changes in Accounting Principles – Article 3.2.1 (h)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2010">

<xsd:annotation>

<xsd:documentation>Accrued Pension Expense – Article 3.2.1 (i)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2011">

<xsd:annotation>

<xsd:documentation>Debt releases – Article 3.2.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2012">

<xsd:annotation>

<xsd:documentation>Stock-based compensation – Article 3.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2013">

<xsd:annotation>

<xsd:documentation>Arm’s length adjustments – Article 3.2.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2014">

<xsd:annotation>

<xsd:documentation>Qualified Refundable Tax Credit or Marketable Transferable Tax Credit – Article 3.2.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2015">

<xsd:annotation>

<xsd:documentation>Election for Gains and losses using realisation principle – Article 3.2.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2016">

<xsd:annotation>

<xsd:documentation>Election for Adjusted Asset Gain – Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2017">

<xsd:annotation>

<xsd:documentation>Intragroup Financing Arrangement expense – Article 3.2.7</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2018">

<xsd:annotation>

<xsd:documentation>Election for intragroup transactions in same jurisdiction – Article 3.2.8</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2019">

<xsd:annotation>

<xsd:documentation>Insurance company taxes charged to policyholders – Article 3.2.9</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2020">

<xsd:annotation>

<xsd:documentation>Increase/decrease to equity attributed to Additional Tier One and Restricted Tier One Capital distributions paid/payable or received/receivable – Article 3.2.10</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2021">

<xsd:annotation>

<xsd:documentation>Constituent Entities joining and leaving an MNE Group – Article 3.2.11 and 6.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2022">

<xsd:annotation>

<xsd:documentation>Reduction of GloBE Income of the UPE that is a Flow-through Entity – Article 3.2.11 and 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2023">

<xsd:annotation>

<xsd:documentation>Reduction of GloBE Income of the UPE that is subject to a Deductible Dividend Regime – Article 3.2.11 and 7.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2024">

<xsd:annotation>

<xsd:documentation>Taxable Distribution Method election – Article 3.2.11 and 7.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2025">

<xsd:annotation>

<xsd:documentation>International Shipping Income – Article 3.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2026">

<xsd:annotation>

<xsd:documentation>Transactions between Constituent Entities – Article 9.1.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #21 Set of Enumerations – 2101 to 2106 – International Shipping Category-->

<xsd:simpleType name="IntShipCategory_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">International Shipping Category</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2101">

<xsd:annotation>

<xsd:documentation>Article 3.3.2.a</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2102">

<xsd:annotation>

<xsd:documentation>Article 3.3.2.b</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2103">

<xsd:annotation>

<xsd:documentation>Article 3.3.2.c</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2104">

<xsd:annotation>

<xsd:documentation>Article 3.3.2.d</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2105">

<xsd:annotation>

<xsd:documentation>Article 3.3.2.e</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2106">

<xsd:annotation>

<xsd:documentation>Article 3.3.2.f</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #22 Set of Enumerations – 2201 to 2205 – Qualified Ancillary Shipping Income -->

<xsd:simpleType name="ANCShipCategory_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Qualified Ancillary Shipping Income</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2201">

<xsd:annotation>

<xsd:documentation>Article 3.3.3.a</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2202">

<xsd:annotation>

<xsd:documentation>Article 3.3.3.b</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2203">

<xsd:annotation>

<xsd:documentation>Article 3.3.3.c</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2204">

<xsd:annotation>

<xsd:documentation>Article 3.3.3.d</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2205">

<xsd:annotation>

<xsd:documentation>Article 3.3.3.e</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #23 Set of Enumerations – 2301 to 2309 – Adjusted Basis-->

<xsd:simpleType name="AdjustedBasis_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Adjusted Basis</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2301">

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2302">

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2303">

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2304">

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2305">

<xsd:annotation>

<xsd:documentation>Article 4.3.2 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2306">

<xsd:annotation>

<xsd:documentation>Article 4.3.3 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2307">

<xsd:annotation>

<xsd:documentation>Article 4.3.3 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2308">

<xsd:annotation>

<xsd:documentation>Article 4.3.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2309">

<xsd:annotation>

<xsd:documentation>Article 4.3.2(c) – Blended CFC regime</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #24 Set of Enumerations – 2401 to 2417 – 3.2.1.2 Computation of Adjusted Covered Taxes-->

<xsd:simpleType name="CurrentAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">3.2.1.2 Computation of Adjusted Covered Taxes</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2401">

<xsd:annotation>

<xsd:documentation>Covered Tax accrued as an expense in the profit before taxation in the financial accounts – Article 4.1.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2402">

<xsd:annotation>

<xsd:documentation>Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2403">

<xsd:annotation>

<xsd:documentation>Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2404">

<xsd:annotation>

<xsd:documentation>Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2405">

<xsd:annotation>

<xsd:documentation>Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2406">

<xsd:annotation>

<xsd:documentation>Non-Qualified Refundable Tax Credit, Non-Marketable Transferable Tax Credit or Other Tax Credits not recorded as a reduction to current tax expense – Article 4.1.3 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2407">

<xsd:annotation>

<xsd:documentation>Covered Taxes refunded or credited (except for any Qualified Refundable Tax Credit, or Marketable Transferable Tax Credits) not treated as an adjustment to current tax expense – Article 4.1.3 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2408">

<xsd:annotation>

<xsd:documentation>Current tax expense related to uncertain tax position– Article 4.1.3 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2409">

<xsd:annotation>

<xsd:documentation>Current tax expense not expected to be paid within three years – Article 4.1.3 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2410">

<xsd:annotation>

<xsd:documentation>Post-filing adjustments – Article 4.6.1.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2411">

<xsd:annotation>

<xsd:documentation>Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2412">

<xsd:annotation>

<xsd:documentation>Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2413">

<xsd:annotation>

<xsd:documentation>Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2414">

<xsd:annotation>

<xsd:documentation>Deemed Distribution Tax – Article 7.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2415">

<xsd:annotation>

<xsd:documentation>Taxable Distribution Method election – Article 7.6 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2416">

<xsd:annotation>

<xsd:documentation>Total Deferred Tax Adjustment Amount – Article 4.4.1(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2417">

<xsd:annotation>

<xsd:documentation>Increase or decrease in Covered Taxes recorded in equity or Other Comprehensive Income relating to amounts included in GloBE Income or Loss that will be subject to tax under local tax rules – Article 4.1.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #25 Set of Enumerations – 2501 to 2516 – 3.2.2 Jurisdictional computations relating to deferred tax accounting-->

<xsd:simpleType name="DeferredAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">3.2.2 Jurisdictional computations relating to deferred tax accounting</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2501">

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to items excluded from GloBE Income or Loss – Article 4.4.1 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2502">

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to Disallowed Accruals– Article 4.4.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2503">

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to Unclaimed Accruals – Article 4.4.1 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2504">

<xsd:annotation>

<xsd:documentation>Valuation adjustment or accounting recognition adjustment related to a deferred tax asset – Article 4.4.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2505">

<xsd:annotation>

<xsd:documentation>Deferred tax expense arising from a re-measurement related to changes in the tax rate – Article 4.4.1 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2506">

<xsd:annotation>

<xsd:documentation>Deferred tax expense related to the generation and use of tax credits – Article 4.4.1 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2507">

<xsd:annotation>

<xsd:documentation>Substitute Loss Carry Forward DTA or deemed Substitute Loss Carry Forward DTA – Article 4.4.1 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2508">

<xsd:annotation>

<xsd:documentation>Disallowed Accruals or Unclaimed Accruals paid during the fiscal year – Article 4.4.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2509">

<xsd:annotation>

<xsd:documentation>Recapture Deferred Tax Liability paid during the fiscal year– Article 4.4.2 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2510">

<xsd:annotation>

<xsd:documentation>Recognition of a loss Deferred Tax Asset not included in the financials – Article 4.4.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2511">

<xsd:annotation>

<xsd:documentation>Deferred tax expense adjustment resulting from a reduction to a tax rate – Article 4.6.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2512">

<xsd:annotation>

<xsd:documentation>Deferred tax expense adjustment resulting from an increase to a tax rate – Article 4.6.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2513">

<xsd:annotation>

<xsd:documentation>Constituent Entities joining and leaving an MNE Group – Article 6.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2514">

<xsd:annotation>

<xsd:documentation>Deferred tax expense of the UPE that is a Flow-through Entity – Article 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2515">

<xsd:annotation>

<xsd:documentation>Deferred tax expense of the UPE that is subject to Deductible Dividend Regime – Article 7.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2516">

<xsd:annotation>

<xsd:documentation>Deferred tax adjustment resulting from transactions between Constituent Entities – Article 9.1.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #26 Set of Enumerations – 2601 to 2606 -->

<xsd:simpleType name="NonArt415_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">3.2.2 Jurisdictional computations relating to deferred tax accounting</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2601">

<xsd:annotation>

<xsd:documentation>Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2602">

<xsd:annotation>

<xsd:documentation>Article 4.4.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2603">

<xsd:annotation>

<xsd:documentation>Article 4.6.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2604">

<xsd:annotation>

<xsd:documentation>Article 4.6.4</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2605">

<xsd:annotation>

<xsd:documentation>Article 7.3.5</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2606">

<xsd:annotation>

<xsd:documentation>Article 7.3.7</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #27 Set of Enumerations – 2701 to 2720 – 3.2.1.2 Computation of Adjusted Covered Taxes-->

<xsd:simpleType name="FinalAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">3.2.1.2 Computation of Adjusted Covered Taxes</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2701">

<xsd:annotation>

<xsd:documentation>Covered Tax accrued as an expense in the profit before taxation in the financial accounts – Article 4.1.2 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2702">

<xsd:annotation>

<xsd:documentation>GloBE Loss Deferred Tax Asset established under Article 4.5.1 or used – Article 4.1.2 (b) combined with Article 4.5.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2703">

<xsd:annotation>

<xsd:documentation>Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2704">

<xsd:annotation>

<xsd:documentation>Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2705">

<xsd:annotation>

<xsd:documentation>Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2706">

<xsd:annotation>

<xsd:documentation>Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2707">

<xsd:annotation>

<xsd:documentation>Non-Qualified Refundable Tax Credit, Non-Marketable Transferable Tax Credit or Other Tax Credits not recorded as a reduction to current tax expense – Article 4.1.3 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2708">

<xsd:annotation>

<xsd:documentation>Covered Taxes refunded or credited (except for any Qualified Refundable Tax Credit, or Marketable Transferable Tax Credits) not treated as an adjustment to current tax expense – Article 4.1.3 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2709">

<xsd:annotation>

<xsd:documentation>Current tax expense related to uncertain tax position– Article 4.1.3 (d)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2710">

<xsd:annotation>

<xsd:documentation>Current tax expense not expected to be paid within three years – Article 4.1.3 (e)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2711">

<xsd:annotation>

<xsd:documentation>Post-filing adjustments – Article 4.6.1.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2712">

<xsd:annotation>

<xsd:documentation>Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2713">

<xsd:annotation>

<xsd:documentation>Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2714">

<xsd:annotation>

<xsd:documentation>Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2715">

<xsd:annotation>

<xsd:documentation>Deemed Distribution Tax – Article 7.3</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2716">

<xsd:annotation>

<xsd:documentation>Taxable Distribution Method election – Article 7.6 (b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2717">

<xsd:annotation>

<xsd:documentation>Total Deferred Tax Adjustment Amount – Article 4.4.1(b)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2718">

<xsd:annotation>

<xsd:documentation>Increase or decrease in Covered Taxes recorded in equity or Other Comprehensive Income relating to amounts included in GloBE Income or Loss that will be subject to tax under local tax rules – Article 4.1.1 (c)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2719">

<xsd:annotation>

<xsd:documentation>Excess Negative Tax Expense Carry Forward generated – Article 4.1.5 and 5.2.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2720">

<xsd:annotation>

<xsd:documentation>Decrease in Covered Taxes (but not below zero) by the remaining balance of the Excess Negative Tax Expense Carry-forward – Article 4.1.5 and 5.2.1</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #28 Set of Enumerations – 2801 to 2805 -->

<xsd:simpleType name="ExTypeOfEntity_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Enumeration options for Entity Owners</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2801">

<xsd:annotation>

<xsd:documentation>Governmental Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2802">

<xsd:annotation>

<xsd:documentation>International Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2803">

<xsd:annotation>

<xsd:documentation>Non-profit Organisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2804">

<xsd:annotation>

<xsd:documentation>Pension Fund</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2805">

<xsd:annotation>

<xsd:documentation>Pension Fund that is not a Pension Services Entity</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #29 Set of Enumerations – 2901 to 2902 – Basis for Deminimis-SimplifiedNMCECalculation-->

<xsd:simpleType name="DeminimisSimpleBasis_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">POPE IPE</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR2901">

<xsd:annotation>

<xsd:documentation>De minimis election</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR2902">

<xsd:annotation>

<xsd:documentation>Simplified Calculation for Non-material Constituent Entities</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #30 Set of Enumerations – 3001 to 3004 TIN Type-->

<xsd:simpleType name="TIN_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">TIN Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR3001">

<xsd:annotation>

<xsd:documentation>Tax Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR3002">

<xsd:annotation>

<xsd:documentation>Functionally equivalent number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR3003">

<xsd:annotation>

<xsd:documentation>Agreed GIR designated number</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR3004">

<xsd:annotation>

<xsd:documentation>Not required to be reported</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--GLOBE #31 Set of Enumerations – 3101 to 3102 -->

<xsd:simpleType name="Currency_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">TIN Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="GIR3101">

<xsd:annotation>

<xsd:documentation>Local</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GIR3102">

<xsd:annotation>

<xsd:documentation>CFS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<xsd:simpleType name="percentage">

<xsd:restriction base="xsd:decimal">

<xsd:minInclusive value="0"/>

<xsd:maxInclusive value="1"/>

<xsd:fractionDigits value="4"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++++++++++ Reusable Complex types +++++++++++++++++++++++++++++++++++++ -->

<!-- Message specification: Data identifying and describing the message as a whole -->

<!-- -->

<!--Message specification: Data identifying and describing the message as a whole-->

<xsd:complexType name="MessageSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc.).

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="SendingEntityIN" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="TransmittingCountry" type="iso:CountryCode_Type"/>

<!-- modified for GLOBE -->

<xsd:element name="ReceivingCountry" type="iso:CountryCode_Type"/>

<xsd:element name="MessageType" type="globe:MessageType_EnumType"/>

<xsd:element name="Warning" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

<xsd:element name="Contact" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

<xsd:element name="MessageRefId" type="stf:StringMin1Max170_Type"/>

<xsd:element name="MessageTypeIndic" type="globe:MessageTypeIndic_EnumType"/>

<xsd:element name="ReportingPeriod" type="xsd:date"/>

<xsd:element name="Timestamp" type="xsd:dateTime"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- TIN -->

<xsd:complexType name="TIN_Type">

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"/>

<xsd:attribute name="unknown" type="xsd:boolean" use="optional"/>

<xsd:attribute name="TypeOfTIN" type="globe:TIN_EnumType"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- GlobeOECD File Message structure -->

<xsd:complexType name="GLOBEBody_Type">

<xsd:sequence>

<xsd:element name="FilingInfo">

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base="globe:FilingInfo">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="GeneralSection" minOccurs="0">

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base="globe:GeneralSectionType">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="Summary" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base="globe:SummaryType">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="JurisdictionSection" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base="globe:JurisdictionSectionType">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="UTPRAttribution" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:complexContent>

<xsd:extension base="globe:UTPRAttributionType">

<xsd:sequence>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!--+++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ -->

<!-- -->

<!-- GLOBE Message structure -->

<xsd:element name="GLOBE_OECD">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="MessageSpec" type="globe:MessageSpec_Type"/>

<xsd:element name="GLOBEBody" type="globe:GLOBEBody_Type" maxOccurs="unbounded"/>

</xsd:sequence>

<xsd:attribute name="version" type="stf:StringMin1Max10_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">GLOBE Version</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

</xsd:element>

<xsd:complexType name="CorporateStructureType">

<xsd:sequence>

<xsd:element name="UPE" maxOccurs="unbounded">

<xsd:complexType>

<xsd:choice>

<xsd:element name="ExcludedUPE">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ExcludedUPEStatus" type="globe:ExcludedUPE_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #6</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Art10.3.5" type="iso:CountryCode_Type" minOccurs="0"/>

<xsd:sequence>

<xsd:element name="ID" type="globe:ExcludedUPE_ID_Type"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="OtherUPE">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ID" type="globe:ID_Type"/>

<xsd:element name="Art10.3.5" type="iso:CountryCode_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="CE" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ID" type="globe:ID_Type"/>

<xsd:element name="OwnershipChange" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ChangeDate" type="xsd:date"/>

<xsd:element name="PreGlobeStatus" type="globe:IDGlobeStatus_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #7</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="PreOwnership" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="OwnershipType" type="globe:OwnershipType_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #8</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="PreOwnershipPercentage" type="globe:percentage">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Ownership" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="OwnershipType" type="globe:OwnershipType_EnumType">

<xsd:annotation>

<xsd:documentation>Emumeration #8</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="OwnershipPercentage" type="globe:percentage">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="QIIR" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="POPE-IPE" type="globe:POPEIPE_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #9</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Exception" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ExceptionRule">

<xsd:complexType>

<xsd:choice>

<xsd:element name="Art2.1.3" type="xsd:boolean"/>

<xsd:element name="Art2.1.5" type="xsd:boolean"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="TIN" type="globe:TIN_Type"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="QUTPR" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Art9.3" type="xsd:boolean"/>

<xsd:element name="AggOwnership" type="globe:percentage" minOccurs="0">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="UPEOwnership" type="xsd:boolean" minOccurs="0">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="ExcludedEntity" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Name" type="stf:StringMin1Max200_Type"/>

<xsd:element name="Type" type="globe:ExcludedEntity_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #10</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Change" type="xsd:boolean"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="UnreportChangeCorpStr" type="xsd:boolean" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="ETRType">

<xsd:sequence>

<xsd:element name="SubGroup" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="TypeofSubGroup" type="globe:ETRTypeofSubGroup_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #16</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="ETRStatus">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ETRException" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Deminimis-SimplifiedNMCECalc" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Basis" type="globe:DeminimisSimpleBasis_EnumType"/>

<xsd:element name="FinancialData" maxOccurs="3">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Year" type="xsd:date" minOccurs="1"/>

<xsd:element name="Revenue" type="xsd:integer" minOccurs="0"/>

<xsd:element name="GlobeRevenue" type="xsd:integer"/>

<xsd:element name="NetGlobeIncome" type="xsd:integer"/>

<xsd:element name="FANIL" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Average">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Revenue" type="xsd:integer" minOccurs="0"/>

<xsd:element name="GlobeRevenue" type="xsd:integer"/>

<xsd:element name="NetGlobeIncome" type="xsd:integer"/>

<xsd:element name="FANIL" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TransitionalCbCRSafeHarbour" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Revenue" type="xsd:integer" minOccurs="0"/>

<xsd:element name="Profit" type="xsd:integer"/>

<xsd:element name="IncomeTax" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="UTPRSafeHarbour" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="CITRate" type="globe:percentage">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="ETRComputation" type="globe:ETRComputationType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Election" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Art3.2.6" type="xsd:boolean" minOccurs="0"/>

<xsd:element name="Art4.1.5" type="xsd:boolean" minOccurs="0"/>

<xsd:element name="Art4.6.1" type="xsd:boolean" minOccurs="0"/>

<xsd:element name="Art5.3.1" type="xsd:boolean" minOccurs="0"/>

<xsd:element name="Art3.2.2" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence>

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art3.2.5" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art3.2.8" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="NoDefTaxAllocation" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence>

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art4.5" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art3.2.1.c" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence>

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

<xsd:element name="QualOwnerIntentBalance" type="xsd:integer"/>

<xsd:element name="Additions" type="xsd:integer"/>

<xsd:element name="Reductions" type="xsd:integer"/>

<xsd:element name="OutstandingBalance" type="xsd:integer"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="SimplifiedReporting" type="xsd:boolean" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="ID_Type">

<xsd:sequence>

<xsd:element name="Name" type="stf:StringMin1Max200_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="TIN" type="globe:TIN_Type" maxOccurs="unbounded"/>

<xsd:element name="Rules" type="globe:IDTypeRules_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #2</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="GlobeStatus" type="globe:IDTypeGloBEStatus_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #3</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="ExcludedUPE_ID_Type">

<xsd:sequence>

<xsd:element name="Name" type="stf:StringMin1Max200_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="TIN" type="globe:TIN_Type" maxOccurs="unbounded"/>

<xsd:element name="Rules" type="globe:IDTypeRules_EnumType" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #2</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="GlobeStatus" type="globe:IDTypeGloBEStatus_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #3</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="FilingInfo">

<xsd:sequence>

<xsd:element name="FilingCE">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="Name" type="stf:StringMin1Max200_Type"/>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="Role" type="globe:FilingCERole_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #4</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AccountingInfo">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="CFSofUPE" type="globe:FilingCECofUPE_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #11</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="FAS" type="stf:StringMin1Max200_Type"/>

<xsd:element name="Currency" type="iso:currCode_Type"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Period">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Start" type="xsd:date"/>

<xsd:element name="End" type="xsd:date"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="NameMNE" type="stf:StringMin1Max200_Type"/>

<xsd:element name="AdditionalInfo" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="ETRComputationType">

<xsd:sequence>

<xsd:element name="CEComputation" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="AdjustedFANIL">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="FANIL" type="xsd:integer"/>

<xsd:element name="Adjustment" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="MainEntityPEandFTE" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Basis" type="globe:MainEntityPEandFTEBasis_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #17</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherTIN" type="globe:TIN_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0"/>

<xsd:element name="Additions" type="xsd:integer"/>

<xsd:element name="Reductions" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CrossBorderAdjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Basis" type="globe:CrossBorderAdjustments_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #18</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherTIN" type="globe:TIN_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0"/>

<xsd:element name="Additions" type="xsd:integer" minOccurs="0"/>

<xsd:element name="Reductions" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="UPEAdjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Basis" type="globe:UPEAdjustmentsBasis_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #19</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Reductions" minOccurs="0">

<xsd:complexType>

<xsd:choice>

<xsd:element name="Amount" type="xsd:integer"/>

<xsd:element name="Exception" type="xsd:boolean"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="IdentificationOfOwners" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="OwnershipPercentage" type="globe:percentage"/>

<xsd:choice>

<xsd:element name="IndOwners">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NumOfOwners" type="xsd:integer"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0"/>

<xsd:element name="TaxRate" type="globe:percentage" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="EntityOwner">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="TaxRate" type="globe:percentage" minOccurs="0"/>

<xsd:element name="ExTypeOfEntity" type="globe:ExTypeOfEntity_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="NetGlobeIncome">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Adjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Amount" type="xsd:integer" maxOccurs="2"/>

<xsd:element name="AdjustmentItem" type="globe:AdjustmentItem_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #20</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="IntShippingIncome" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="InternationalShipIncome">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="Category" type="globe:IntShipCategory_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #21</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Revenue" type="xsd:integer"/>

<xsd:element name="Costs" type="xsd:integer"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="QualifiedAncShipIncome">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="Category" type="globe:ANCShipCategory_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #22</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Revenue" type="xsd:integer"/>

<xsd:element name="Costs" type="xsd:integer"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="SubstanceExclusion">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="PayrollCosts" type="xsd:integer"/>

<xsd:element name="TangibleAssets" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CoveredTaxes" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AdjustedIncomeTax">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="IncomeTax" type="xsd:integer"/>

<xsd:element name="CrossAllocation" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Basis" type="globe:AdjustedBasis_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #23</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="OtherTIN" type="globe:TIN_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="Additions" type="xsd:integer" minOccurs="0"/>

<xsd:element name="Reductions" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AdjustedCoveredTax">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Adjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Amount" type="xsd:integer" maxOccurs="2"/>

<xsd:element name="AdjustmentItem" type="globe:CurrentAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #24</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="DeferTaxAdjustAmt">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="DeferTaxExpense" type="xsd:integer"/>

<xsd:element name="Adjustment" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Amount" type="xsd:integer" maxOccurs="2"/>

<xsd:element name="AdjustmentItem" type="globe:DeferredAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #25</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Recast" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Higher" type="xsd:integer" minOccurs="0"/>

<xsd:element name="Lower" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="Elections" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Art1.5.3" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="SimplCalculations" type="xsd:boolean" minOccurs="0"/>

<xsd:element name="Art3.2.1" type="xsd:boolean" minOccurs="0"/>

<xsd:element name="Art3.2.1b" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art3.2.1c" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art6.3.4" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="FYTriggerEvent" type="xsd:date"/>

<xsd:element name="Inclusion">

<xsd:complexType>

<xsd:choice>

<xsd:element name="Art6.3.4.c.i" type="xsd:boolean"/>

<xsd:element name="Art6.3.4.c.ii" type="xsd:boolean"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AggregatedReporting" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TaxConsolGroupTIN" type="globe:TIN_Type"/>

<xsd:element name="EntityTIN" type="globe:TIN_Type" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art4.4.7" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art4.5.6" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art7.5" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence minOccurs="0">

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

<xsd:element name="CEOwnerTIN" type="globe:TIN_Type" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art7.6" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence>

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

<xsd:element name="ActualDeemedDist" type="xsd:integer"/>

<xsd:element name="LocalCreditableTaxGross" type="xsd:integer"/>

<xsd:element name="ShareOfUndistNetGlobeInc" type="globe:percentage"/>

<xsd:element name="InvestmentEntityTIN" type="globe:TIN_Type"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="OtherFAS" type="stf:StringMin1Max200_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="OverallComputation" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="FANIL" type="xsd:integer"/>

<xsd:element name="AdjustedFANIL" type="xsd:integer"/>

<xsd:element name="NetGlobeIncome">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Adjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Amount" type="xsd:integer"/>

<xsd:element name="AdjustmentItem" type="globe:AdjustmentItem_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #1</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="IntShippingIncome" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="TotalIntShipIncome" type="xsd:integer"/>

<xsd:element name="FiftyPercentCap" type="xsd:integer"/>

<xsd:element name="TotalQualifiedAncIncome" type="xsd:integer"/>

<xsd:element name="ExcessOfCap" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="IncomeTaxExpense" type="xsd:integer"/>

<xsd:element name="ETRRate" type="globe:percentage"/>

<xsd:element name="TopUpTaxPercentage" type="globe:percentage"/>

<xsd:element name="AdjustedCoveredTax" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="AggregrateCurrentTax" type="xsd:integer"/>

<xsd:element name="Adjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Amount" type="xsd:integer"/>

<xsd:element name="AdjustmentItem" type="globe:FinalAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #2</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="PostFilingAdjust" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="DeferTaxAsset">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="AmountAttributed" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Year" type="xsd:date"/>

<xsd:element name="Amount" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CoveredTaxRefund">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="AmountAttributed" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Year" type="xsd:date"/>

<xsd:element name="Amount" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="DeemedDistTax" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Election" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Recapture" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Year" type="xsd:date"/>

<xsd:element name="StartAmount" type="xsd:integer"/>

<xsd:element name="DDTYear-0" type="xsd:integer"/>

<xsd:element name="DDTYear-1" type="xsd:integer"/>

<xsd:element name="DDTYear-2" type="xsd:integer"/>

<xsd:element name="DDTYear-3" type="xsd:integer"/>

<xsd:element name="TotalDDT" type="xsd:integer"/>

<xsd:element name="EndAmount" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Reduction" type="xsd:integer"/>

<xsd:element name="IncrementalTopUpTax" type="xsd:integer"/>

<xsd:element name="Ratio" type="globe:percentage"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="DeferTaxAdjustAmt" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="DefTaxAmt" type="xsd:integer"/>

<xsd:element name="DiffCarryValue" type="xsd:integer"/>

<xsd:element name="GLoBEValue" type="xsd:integer"/>

<xsd:element name="BefRecastAdjust" type="xsd:integer"/>

<xsd:element name="TotalAdjust" type="xsd:integer"/>

<xsd:element name="PreRecast" type="xsd:integer"/>

<xsd:element name="Recast" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Higher" type="xsd:integer" minOccurs="0"/>

<xsd:element name="Lower" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Adjustments" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:sequence>

<xsd:element name="Amount" type="xsd:integer"/>

<xsd:element name="AdjustmentItem" type="globe:DeferredAdjustedTax_EnumType">

<xsd:annotation>

<xsd:documentation>Enumeration #3</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:element name="RecaptureDeferred">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="DTLRFYMinus5" type="xsd:integer"/>

<xsd:element name="RecapDTLRFYMinus5" type="xsd:integer"/>

<xsd:element name="DTLRFY" type="xsd:integer"/>

<xsd:element name="AggregateDTL">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ReportingFiscalYear">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="AmountPreTransition" type="xsd:integer"/>

<xsd:element name="AmountOutBalance" type="xsd:integer"/>

<xsd:element name="AmountUnjustified" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="PriorFiscalYear">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="AmountPreTransition" type="xsd:integer"/>

<xsd:element name="AmountOutBalance" type="xsd:integer"/>

<xsd:element name="AmountUnjustified" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Transition" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Year" type="xsd:date"/>

<xsd:element name="DeferredTaxLiabilityStart" type="xsd:integer" minOccurs="0"/>

<xsd:element name="DeferredTaxLiabilityRecast" type="xsd:integer" minOccurs="0"/>

<xsd:element name="DeferredTaxAssets" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="DeferredTaxAssetStart" type="xsd:integer"/>

<xsd:element name="DeferredTaxAssetRecast" type="xsd:integer"/>

<xsd:element name="DeferredTaxAssetExcluded" type="xsd:integer"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Disposal" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="NetDTADTL" type="xsd:integer"/>

<xsd:element name="CarryingValue" type="xsd:integer"/>

<xsd:element name="TaxPaid" type="xsd:integer"/>

<xsd:element name="DTADTL" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AltJurisdiction" type="iso:CountryCode_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TransBlendCFC" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="CFCJur" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Jurisdiction" type="iso:CountryCode_Type"/>

<xsd:element name="Allocation">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="SubGroupTIN" type="globe:TIN_Type"/>

<xsd:element name="AggAllocTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Total" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="SubstanceExclusion" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:sequence>

<xsd:element name="PayrollCost" type="xsd:integer"/>

<xsd:element name="PayrollMarkUp" type="globe:percentage"/>

<xsd:element name="TangibleAssetValue" type="xsd:integer"/>

<xsd:element name="TangibleAssetMarkup" type="globe:percentage"/>

<xsd:element name="PEAllocation" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="JurOfOwners">

<xsd:complexType>

<xsd:choice>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="UPE" type="xsd:boolean"/>

<xsd:element name="NotApplicable" type="xsd:boolean"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="PayrollCost">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Allocation" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TangibleAssetValue">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Allocation" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="FTEAllocation" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="JurOfOwners">

<xsd:complexType>

<xsd:choice>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="UPE" type="xsd:boolean"/>

<xsd:element name="NotApplicable" type="xsd:boolean"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="PayrollCost">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Allocation" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TangibleAssetValue">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Total" type="xsd:integer"/>

<xsd:element name="Allocation" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="ExcessProfits" type="xsd:integer"/>

<xsd:element name="AdditionalTopUpTax" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NONArt4.1.5" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Articles" type="globe:NonArt415_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #17</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Year" type="xsd:date">

<xsd:annotation>

<xsd:documentation></xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Previous">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NetGlobeIncome" type="xsd:integer"/>

<xsd:element name="AdjustedCoveredTax" type="xsd:integer"/>

<xsd:element name="ETRRate" type="globe:percentage"/>

<xsd:element name="ExcessProfits" type="xsd:integer"/>

<xsd:element name="TopUpTaxPercentage" type="globe:percentage"/>

<xsd:element name="TopUpTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Recalculated">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NetGlobeIncome" type="xsd:integer"/>

<xsd:element name="AdjustedCoveredTax" type="xsd:integer"/>

<xsd:element name="ETRRate" type="globe:percentage"/>

<xsd:element name="ExcessProfits" type="xsd:integer"/>

<xsd:element name="TopUpTaxPercentage" type="globe:percentage"/>

<xsd:element name="TopUpTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AdditionalTopUpTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Art4.1.5" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="AdjustedCoveredTax" type="xsd:integer"/>

<xsd:element name="GlobeLoss" type="xsd:integer"/>

<xsd:element name="ExpectedAdjustedCoveredTax" type="xsd:integer"/>

<xsd:element name="AdditionalTopUpTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="QDMTT" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="FAS" type="stf:StringMin1Max200_Type"/>

<xsd:element name="Amount" type="xsd:integer"/>

<xsd:element name="MinRate" type="globe:percentage" minOccurs="0"/>

<xsd:element name="BasisforBlending" type="stf:StringMin1Max4000_Type" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Free text</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="SBIEAvailable" type="xsd:boolean"/>

<xsd:element name="DeMinAvailable" type="xsd:boolean"/>

<xsd:element name="Currency" type="iso:currCode_Type"/>

<xsd:element name="CurrencyElection" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Status" type="xsd:boolean"/>

<xsd:sequence>

<xsd:element name="ElectionYear" type="xsd:date"/>

<xsd:element name="RevocationYear" type="xsd:date" minOccurs="0"/>

<xsd:element name="Currency" type="globe:Currency_EnumType"/>

</xsd:sequence>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TopUpTax" type="xsd:integer"/>

<xsd:element name="ExcessNegTaxExpense">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="PriorYearBalance" type="xsd:integer"/>

<xsd:element name="GeneratedInRFY" type="xsd:integer"/>

<xsd:element name="UtilizedInRFY" type="xsd:integer"/>

<xsd:element name="Remaining" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Non-MaterialCE" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="RFY">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TotalRevenue" type="xsd:integer"/>

<xsd:element name="AggregateSimplified" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="RFY-1" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TotalRevenue" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="RFY-2" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TotalRevenue" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="Average">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TotalRevenue" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="ID" type="globe:ID_Type"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="LowTaxJurisdictionType">

<xsd:sequence>

<xsd:element name="TopUpTaxAmount" type="xsd:integer"/>

<xsd:element name="LTCE" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="IIR" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NetGlobeIncome" type="xsd:integer" minOccurs="0"/>

<xsd:element name="TopUpTax" type="xsd:integer"/>

<xsd:element name="ParentEntity" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="OtherOwnershipAllocation" type="xsd:integer"/>

<xsd:element name="InclusionRatio" type="globe:percentage">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="TopUpTaxShare" type="xsd:integer"/>

<xsd:element name="IIROffSet" type="xsd:integer"/>

<xsd:element name="TopUpTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="UTPR" minOccurs="0">

<xsd:complexType>

<xsd:choice>

<xsd:element name="UTPRSafeHarbour">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="CITRate" type="globe:percentage">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="UTPRCalculation">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TotalUTPRTopUpTax" type="xsd:integer"/>

<xsd:element name="Article 2.5.1TopUpTax" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="InitialIntActivityType">

<xsd:sequence>

<xsd:element name="StartDate" type="xsd:date"/>

<xsd:element name="ReferenceJurisdiction">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="TangibleAssetValue" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="OtherJurisdiction" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="5"/>

<xsd:element name="TangibleAssetValue" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="RFYNumberOfJurisdictions" type="xsd:integer" minOccurs="0"/>

<xsd:element name="RFYSumTangibleAssetValue" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="GLOBETax">

<xsd:sequence>

<xsd:element name="ETR" type="globe:ETRType" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="InitialIntActivity" type="globe:InitialIntActivityType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="GeneralSectionType">

<xsd:sequence>

<xsd:element name="RecJurCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="CorporateStructure" type="globe:CorporateStructureType"/>

<xsd:element name="AdditionalDataPoint" type="globe:AdditionalDataPointType" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="JurisdictionSectionType">

<xsd:sequence>

<xsd:element name="RecJurCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="Jurisdiction" type="iso:CountryCode_Type"/>

<xsd:element name="JurWithTaxingRights" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="JurisdictionName" type="iso:CountryCode_Type"/>

<xsd:element name="Subgroup" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="TypeofSubGroup" type="globe:TypeofSubGroup_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #11</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="ReportDifference" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ETRDifference" type="globe:percentage" minOccurs="0"/>

<xsd:element name="AdjCoveredTaxDifference" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="AggCurrentTaxExpense" type="xsd:integer" minOccurs="0"/>

<xsd:element name="QRTCExpense" type="xsd:integer" minOccurs="0"/>

<xsd:element name="OtherTaxCredits" type="xsd:integer" minOccurs="0"/>

<xsd:element name="DeferTaxExpense" type="xsd:integer" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="NetGLoBEDifference" type="xsd:integer" minOccurs="0"/>

<xsd:element name="SBIEDifference" type="xsd:integer" minOccurs="0"/>

<xsd:element name="AddCurrentTuTDifference" type="xsd:integer" minOccurs="0"/>

<xsd:element name="TuTDifference" type="xsd:integer" minOccurs="0"/>

<xsd:element name="ElectionsDifference" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

<xsd:element name="QRTCIncome" type="xsd:integer" minOccurs="0"/>

<xsd:element name="ExcessNegTaxCarryForw" type="xsd:integer" minOccurs="0"/>

<xsd:element name="TransitionDifference" type="xsd:boolean" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="LocalCurrency" type="iso:currCode_Type" minOccurs="0"/>

<xsd:element name="GLoBETax" type="globe:GLOBETax"/>

<xsd:element name="LowTaxJurisdiction" type="globe:LowTaxJurisdictionType" minOccurs="0"/>

<xsd:element name="AdditionalDataPoint" type="globe:AdditionalDataPointType" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="UTPRAttributionType">

<xsd:sequence>

<xsd:element name="RecJurCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="Attribution" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="UTPRTopUpTaxCarryForward" type="xsd:integer"/>

<xsd:element name="Employees" type="xsd:integer" minOccurs="0"/>

<xsd:element name="TangibleAssetValue" type="xsd:integer" minOccurs="0"/>

<xsd:element name="UTPRPercentage" type="globe:percentage">

<xsd:annotation>

<xsd:documentation>%</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="UTPRTopUpTaxAttributed" type="xsd:integer"/>

<xsd:element name="AddCashTaxExpense" type="xsd:integer"/>

<xsd:element name="UTPRTopUpTaxCarriedForward" type="xsd:integer"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="AdditionalDataPoint" type="globe:AdditionalDataPointType" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="SummaryType">

<xsd:sequence>

<xsd:element name="RecJurCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="Jurisdiction">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="JurisdictionName" type="iso:CountryCode_Type" minOccurs="0"/>

<xsd:element name="Subgroup" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TIN" type="globe:TIN_Type"/>

<xsd:element name="TypeofSubGroup" type="globe:TypeofSubGroup_EnumType" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #11</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="JurWithTaxingRights" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="JurisdictionName" type="iso:CountryCode_Type" minOccurs="0"/>

<xsd:element name="DiffDomesticTut" type="globe:GlobeTuT_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="SafeHarbour" type="globe:SafeHarbour_EnumType" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Enumeration #12</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="ETRRange" type="globe:ETRRange_EnumType" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Enumeration #13</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="SBIE" minOccurs="0">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NotApplicable" type="xsd:boolean"/>

<xsd:element name="NoTut" type="xsd:boolean"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="QDMTTut" type="globe:QDMTTuT_EnumType" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Enumeration #14</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="GLoBETut" type="globe:GlobeTuT_EnumType" minOccurs="0">

<xsd:annotation>

<xsd:documentation>Enumeration #15</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="AdditionalDataPoint" type="globe:AdditionalDataPointType" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name="AdditionalDataPointType">

<xsd:sequence>

<xsd:element name="Description" type="stf:StringMin1Max170_Type" minOccurs="0"/>

<xsd:element name="Amount" type="xsd:integer" minOccurs="0"/>

<xsd:element name="Percentage" type="globe:percentage" minOccurs="0"/>

<xsd:element name="Text" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

<xsd:element name="Boolean" type="xsd:boolean" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:schema>

Annexe XVIII

ANNEXE XVIII — Format informatique visé à l’article 2, paragraphe 5

Le format informatique à utiliser pour l’échange automatique et obligatoire d’informations en vertu de l’article 8 bis quinquies, paragraphe 6, de la directive 2011/16/UE est conforme à la structure arborescente ci-après et contient les éléments et attributs suivants:

CARF XML

<?xml version="1.0" encoding="UTF-8"?>

<xsd:schema xmlns:carf="urn:oecd:ties:carf:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:iso="urn:oecd:ties:isocarftypes:v1" targetNamespace="urn:oecd:ties:carf:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.3">

<xsd:import namespace="urn:oecd:ties:isocarftypes:v1" schemaLocation="isocarftypes_v1.1.xsd"/>

<xsd:import namespace="urn:oecd:ties:carfstf:v5" schemaLocation="oecdcarftypes_v5.0.xsd"/>

<!--+++++++++++++++++++++++ Reusable Simple types ++++++++++++++++++++++++++++++++++++++ -->

<!-- Message type definitions -->

<xsd:simpleType name="MessageType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Message type defines the type of reporting </xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--Transfer Type - 401 to 404-->

<xsd:simpleType name="ExchangeType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Transfer Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF401">

<xsd:annotation>

<xsd:documentation>Staking</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF402">

<xsd:annotation>

<xsd:documentation>Crypto Loan</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF403">

<xsd:annotation>

<xsd:documentation>Wrapping</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF404">

<xsd:annotation>

<xsd:documentation>Collateral</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--Transfer Type - 501 to 507-->

<xsd:simpleType name="TransferType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Transfer Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF501">

<xsd:annotation>

<xsd:documentation>Airdrop</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF502">

<xsd:annotation>

<xsd:documentation>Staking income</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF503">

<xsd:annotation>

<xsd:documentation>Mining income</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF504">

<xsd:annotation>

<xsd:documentation>Crypto loan</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF505">

<xsd:annotation>

<xsd:documentation>Transfer from another RCASP</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF506">

<xsd:annotation>

<xsd:documentation>Sale of goods or services</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF507">

<xsd:annotation>

<xsd:documentation>Collateral</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF508">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF509">

<xsd:annotation>

<xsd:documentation>Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Account Number Type - 601 to 604-->

<xsd:simpleType name="TransferOutType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Account Number Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF601">

<xsd:annotation>

<xsd:documentation>Transfer to another RCASP</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF602">

<xsd:annotation>

<xsd:documentation>Crypto Loan</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF603">

<xsd:annotation>

<xsd:documentation>Purchase of goods or services, to be used in respect of transactions other than those already reported as Reportable Retail Payment Transactions</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF604">

<xsd:annotation>

<xsd:documentation>Collateral</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF605">

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF606">

<xsd:annotation>

<xsd:documentation>Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- MessageTypeIndic - 701 to 703 -->

<xsd:simpleType name="CarfMessageTypeIndic_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF701">

<xsd:annotation>

<xsd:documentation>The message contains new information</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF702">

<xsd:annotation>

<xsd:documentation>The message contains corrections/deletions for previously sent information. When the MesseageTypeIndic is CARF702, the DocTypeIndic can contain either Corrections (OECD2) or Deletions (OECD3) or both, but new data (OECD1) cannot be contained. Note that OECD0 can be included for RCASP’s DocTypeIndic.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF703">

<xsd:annotation>

<xsd:documentation>The message advises there is no data to report</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- Controlling Person Type - 801 to 813 -->

<xsd:simpleType name="CarfCtrlgPersonType_EnumType">

<xsd:annotation>

<xsd:documentation xml:lang="en">Controlling Person Type</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF801">

<xsd:annotation>

<xsd:documentation>CP of legal person - ownership</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF802">

<xsd:annotation>

<xsd:documentation>CP of legal person - other means</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF803">

<xsd:annotation>

<xsd:documentation>CP of legal person - senior managing official</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF804">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - settlor</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF805">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - trustee</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF806">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - protector</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF807">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - beneficiary</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF808">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - trust - other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF809">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - settlor-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF810">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - trustee-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF811">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - protector-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF812">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - beneficiary-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF813">

<xsd:annotation>

<xsd:documentation>CP of legal arrangement - other - other-equivalent</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--CARF Nexus Type - 901 to 907 -->

<xsd:simpleType name="Nexus_EnumType">

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF901">

<xsd:annotation>

<xsd:documentation>Tax Residence</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF902">

<xsd:annotation>

<xsd:documentation>Incorporation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF903">

<xsd:annotation>

<xsd:documentation>Management</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF904">

<xsd:annotation>

<xsd:documentation>Place of Business</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF905">

<xsd:annotation>

<xsd:documentation>Branch</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF906">

<xsd:annotation>

<xsd:documentation>Authorisation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF907">

<xsd:annotation>

<xsd:documentation>Remote Services</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--CARF Alt Valuation Type - 1001 to 1004 -->

<xsd:simpleType name="AltValuation_EnumType">

<xsd:restriction base="xsd:string">

<xsd:enumeration value="CARF1001">

<xsd:annotation>

<xsd:documentation>Book value</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF1002">

<xsd:annotation>

<xsd:documentation>Third-party value</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF1003">

<xsd:annotation>

<xsd:documentation>Recent RCASP valuation</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CARF1004">

<xsd:annotation>

<xsd:documentation>Reasonable estimate by RCASP</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<xsd:simpleType name="TwoDigFract_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:decimal">

<xsd:fractionDigits value="2"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<xsd:simpleType name="SixDigFract_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Data type for any kind of numeric data with six decimal fraction digits, especially monetary amounts.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:decimal">

<xsd:fractionDigits value="6"/>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!--++++++++++++++++++ Reusable Complex types +++++++++++++++++++++++++++++++++++++ -->

<!-- Message specification: Data identifying and describing the message as a whole -->

<xsd:complexType name="RCASP_Type">

<xsd:sequence>

<xsd:element name="RCASP_ID">

<xsd:complexType>

<xsd:choice>

<xsd:element name="Individual" type="carf:PersonParty_Type"/>

<xsd:element name="Entity" type="carf:OrganisationParty_Type"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="Nexus" type="carf:Nexus_EnumType" minOccurs="0"/>

<xsd:element name="OtherNexus" minOccurs="0">

<xsd:complexType>

<xsd:attribute name="Nexus" type="carf:Nexus_EnumType" use="required"/>

<xsd:attribute name="ResCountryCode" type="iso:CountryCode_Type" use="required"/>

</xsd:complexType>

</xsd:element>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<xsd:complexType name="CryptoUsers_Type">

<xsd:sequence>

<xsd:element name="UserID">

<xsd:complexType>

<xsd:choice>

<xsd:element name="Entity" type="carf:OrganisationParty_Type"/>

<xsd:element name="Individual" type="carf:PersonParty_Type"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name="ControllingPerson" type="carf:ControllingPerson_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="RelevantTransactions" type="carf:RelevantTransactions_Type" maxOccurs="unbounded"/>

<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<xsd:complexType name="RelevantTransactions_Type">

<xsd:sequence>

<xsd:element name="CryptoAsset" type="stf:StringMin1Max200_Type"/>

<xsd:choice>

<xsd:element name="CryptoToCryptoIn" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CryptoToCryptoOut" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CryptoFiatIn" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CryptoFiatOut" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CryptoTransferIn" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TransferType" type="carf:TransferType_EnumType"/>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

<xsd:element name="AltValuation" type="carf:AltValuation_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="CryptoTransferOut" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="TransferType" type="carf:TransferOutType_EnumType"/>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

<xsd:element name="AltValuation" type="carf:AltValuation_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="TransferWallet" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

<xsd:element name="AltValuation" type="carf:AltValuation_EnumType" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

<xsd:element name="RRPT" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation>Reportable Retail Payment Transactions (Relevant Crypto Assets)</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="NumberofTransactions" type="xsd:integer"/>

<xsd:element name="Amount" type="carf:MonAmnt_Type"/>

<xsd:element name="NumberofUnits" type="xsd:decimal"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<xsd:complexType name="ControllingPerson_Type">

<xsd:sequence>

<xsd:element name="Individual" type="carf:PersonParty_Type"/>

<xsd:element name="CtrlgPersonType" type="carf:CarfCtrlgPersonType_EnumType" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<xsd:complexType name="Identity_Type">

<xsd:choice>

<xsd:element name="Individual" type="carf:PersonParty_Type"/>

<xsd:element name="Entity" type="carf:OrganisationParty_Type"/>

</xsd:choice>

</xsd:complexType>

<!--Message specification: Data identifying and describing the message as a whole-->

<xsd:complexType name="MessageSpec_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="SendingEntityIN" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="TransmittingCountry" type="iso:CountryCode_Type"/>

<xsd:element name="ReceivingCountry" type="iso:CountryCode_Type"/>

<!-- modified for CARF -->

<xsd:element name="MessageType" type="carf:MessageType_EnumType"/>

<xsd:element name="Warning" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

<xsd:element name="Contact" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

<xsd:element name="MessageRefId" type="stf:StringMin1Max170_Type"/>

<xsd:element name="MessageTypeIndic" type="carf:CarfMessageTypeIndic_EnumType"/>

<xsd:element name="ReportingPeriod" type="xsd:date"/>

<xsd:element name="Timestamp" type="xsd:dateTime"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- The Name of a Party, given in fixed Form-->

<xsd:complexType name="NamePerson_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">The user must spread the data about the name of a party over up to six elements. The container element for this will be ‘NameFix’. </xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="PrecedingTitle" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="Title" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="FirstName">

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of FirstName. Example: Given Name, Forename, Christian Name, Father’s Name, etc. In some countries, FirstName could be a Family Name or a SurName. Use this attribute to define the type for this name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="MiddleName" minOccurs="0" maxOccurs="unbounded">

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of Middle Name. Example: First name, middle name, maiden name, father’s name, given name, etc.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="NamePrefix" minOccurs="0">

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="LastName">

<xsd:complexType>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Defines the name type of LastName. Example: Father’s name, Family name, Sur Name, Mother’s Name, etc. In some countries, LastName could be the given name or first name.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="GenerationIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="Suffix" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="GeneralSuffix" type="stf:StringMin1Max200_Type" minOccurs="0"/>

</xsd:sequence>

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/>

</xsd:complexType>

<!-- -->

<!-- Collection of all Data describing a person as a Party -->

<xsd:complexType name="PersonParty_Type">

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="TIN" type="carf:TIN_Type" maxOccurs="unbounded"/>

<xsd:element name="IIN" type="carf:IndividualIN_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Entity Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="carf:NamePerson_Type" maxOccurs="unbounded"/>

<xsd:element name="Address" type="carf:Address_Type" maxOccurs="unbounded"/>

<xsd:element name="Nationality" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>

<xsd:element name="BirthInfo">

<xsd:annotation>

<xsd:documentation>.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name="BirthDate" type="xsd:date"/>

<xsd:element name="BirthPlace" type="carf:BirthPlace_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!--General Type for Monetary Amounts -->

<xsd:complexType name="MonAmnt_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in with full amounts and two decimals. The code for the currency in which the value is expressed has to be taken from the ISO codelist 4217 and added in attribute currCode.

</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="xsd:decimal">

<xsd:attribute name="currCode" type="iso:currCode_Type" use="required"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Organisation Identification Number -->

<xsd:complexType name="OrganisationIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute ‘issuedBy’ is required to designate the issuer of the identifier. Attribute ‘INType’ defines the type of identification number. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name="INType" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Identification Number Type</xsd:documentation>

</xsd:annotation>

<xsd:simpleType>

<xsd:restriction base="stf:StringMin1Max200_Type">

<xsd:enumeration value="LEI"/>

<xsd:enumeration value="EIN"/>

<xsd:enumeration value="BRN"/>

<xsd:enumeration value="Other"/>

</xsd:restriction>

</xsd:simpleType>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Individual Identification Number -->

<xsd:complexType name="IndividualIN_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute ‘issuedBy’ is required to designate the issuer of the identifier. Attribute ‘INType’ defines the type of identification number. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">

<xsd:annotation>

<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- Collection of all Data describing an organisation as party-->

<xsd:complexType name="OrganisationParty_Type">

<xsd:sequence>

<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/>

<xsd:element name="TIN" maxOccurs="unbounded">

<xsd:complexType>

<xsd:simpleContent>

<xsd:restriction base="carf:TIN_Type">

<xsd:minLength value="1"/>

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"/>

<xsd:attribute name="unknown" type="xsd:boolean" use="optional"/>

</xsd:restriction>

</xsd:simpleContent>

</xsd:complexType>

</xsd:element>

<xsd:element name="IN" type="carf:OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Entity Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="IIN" type="carf:IndividualIN_Type" minOccurs="0" maxOccurs="unbounded">

<xsd:annotation>

<xsd:documentation xml:lang="en">Entity Identification Number</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name="Name" type="carf:NameOrganisation_Type" maxOccurs="unbounded"/>

<xsd:element name="Address" type="carf:Address_Type" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- Address Fix -->

<xsd:complexType name="AddressFix_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="Street" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="BuildingIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="SuiteIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="FloorIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="DistrictName" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="POB" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="PostCode" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="City" type="stf:StringMin1Max200_Type"/>

<xsd:element name="CountrySubentity" type="stf:StringMin1Max200_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- The Address of a Party, given in fixed or free Form, possibly in both Forms -->

<xsd:complexType name="Address_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="CountryCode" type="iso:CountryCode_Type"/>

<xsd:sequence>

<xsd:element name="AddressFix" type="carf:AddressFix_Type"/>

<xsd:element name="AdditionalAddressInfo" type="stf:StringMin1Max4000_Type" minOccurs="0"/>

</xsd:sequence>

</xsd:sequence>

<xsd:attribute name="legalAddressType" type="stf:OECDLegalAddressType_EnumType" use="optional"/>

</xsd:complexType>

<!-- -->

<!-- Organisation name -->

<xsd:complexType name="NameOrganisation_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">Name of organisation</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base="stf:StringMin1Max200_Type">

<xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!-- TIN -->

<xsd:complexType name="TIN_Type">

<xsd:simpleContent>

<xsd:extension base="stf:StringMin0Max200_Type">

<xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"/>

<xsd:attribute name="unknown" type="xsd:boolean" use="optional"/>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<!-- -->

<!--The place of birth -->

<xsd:complexType name="BirthPlace_Type">

<xsd:annotation>

<xsd:documentation>This element provides information about the place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation>

</xsd:annotation>

<xsd:sequence>

<xsd:element name="City" type="stf:StringMin1Max200_Type"/>

<xsd:element name="CitySubentity" type="stf:StringMin1Max200_Type" minOccurs="0"/>

<xsd:element name="CountryInfo">

<xsd:complexType>

<xsd:choice>

<xsd:element name="CountryCode" type="iso:CountryCode_Type"/>

<xsd:element name="FormerCountryName" type="stf:StringMin1Max200_Type"/>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<!-- -->

<!-- CARF Body Type - CARF Report -->

<xsd:complexType name="CARFBody_Type">

<xsd:sequence>

<xsd:element name="RCASP" type="carf:RCASP_Type"/>

<xsd:element name="CryptoUsers" type="carf:CryptoUsers_Type" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

</xsd:complexType>

<!--+++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ -->

<!-- CarfOECD File Message structure -->

<!-- -->

<!-- CARF Message structure -->

<xsd:element name="CARF_OECD">

<xsd:complexType>

<xsd:sequence>

<xsd:element name="MessageSpec" type="carf:MessageSpec_Type"/>

<xsd:element name="CARFBody" type="carf:CARFBody_Type" minOccurs="0" maxOccurs="unbounded"/>

</xsd:sequence>

<xsd:attribute name="version" type="stf:StringMin1Max10_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">CARF Version</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:complexType>

</xsd:element>

</xsd:schema>

ISO CARF TYPES

<?xml version="1.0" encoding="UTF-8"?>

<xsd:schema xmlns:iso="urn:oecd:ties:isocarftypes:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:isocarftypes:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.1">

<xsd:simpleType name="CountryCode_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">ISO-3166 Alpha 2 country codes</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="AF">

<xsd:annotation>

<xsd:documentation>AFGHANISTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AX">

<xsd:annotation>

<xsd:documentation>ALAND ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AL">

<xsd:annotation>

<xsd:documentation>ALBANIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DZ">

<xsd:annotation>

<xsd:documentation>ALGERIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AS">

<xsd:annotation>

<xsd:documentation>AMERICAN SAMOA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AD">

<xsd:annotation>

<xsd:documentation>ANDORRA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AO">

<xsd:annotation>

<xsd:documentation>ANGOLA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AI">

<xsd:annotation>

<xsd:documentation>ANGUILLA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AQ">

<xsd:annotation>

<xsd:documentation>ANTARCTICA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AG">

<xsd:annotation>

<xsd:documentation>ANTIGUA AND BARBUDA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AR">

<xsd:annotation>

<xsd:documentation>ARGENTINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AM">

<xsd:annotation>

<xsd:documentation>ARMENIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AW">

<xsd:annotation>

<xsd:documentation>ARUBA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AU">

<xsd:annotation>

<xsd:documentation>AUSTRALIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AT">

<xsd:annotation>

<xsd:documentation>AUSTRIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AZ">

<xsd:annotation>

<xsd:documentation>AZERBAIJAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BS">

<xsd:annotation>

<xsd:documentation>BAHAMAS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BH">

<xsd:annotation>

<xsd:documentation>BAHRAIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BD">

<xsd:annotation>

<xsd:documentation>BANGLADESH</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BB">

<xsd:annotation>

<xsd:documentation>BARBADOS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BY">

<xsd:annotation>

<xsd:documentation>BELARUS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BE">

<xsd:annotation>

<xsd:documentation>BELGIUM</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BZ">

<xsd:annotation>

<xsd:documentation>BELIZE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BJ">

<xsd:annotation>

<xsd:documentation>BENIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BM">

<xsd:annotation>

<xsd:documentation>BERMUDA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BT">

<xsd:annotation>

<xsd:documentation>BHUTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BO">

<xsd:annotation>

<xsd:documentation>BOLIVIA, PLURINATIONAL STATE OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BQ">

<xsd:annotation>

<xsd:documentation>BONAIRE, SINT EUSTATIUS AND SABA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BA">

<xsd:annotation>

<xsd:documentation>BOSNIA AND HERZEGOVINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BW">

<xsd:annotation>

<xsd:documentation>BOTSWANA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BV">

<xsd:annotation>

<xsd:documentation>BOUVET ISLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BR">

<xsd:annotation>

<xsd:documentation>BRAZIL</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IO">

<xsd:annotation>

<xsd:documentation>BRITISH INDIAN OCEAN TERRITORY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BN">

<xsd:annotation>

<xsd:documentation>BRUNEI DARUSSALAM</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BG">

<xsd:annotation>

<xsd:documentation>BULGARIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BF">

<xsd:annotation>

<xsd:documentation>BURKINA FASO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BI">

<xsd:annotation>

<xsd:documentation>BURUNDI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KH">

<xsd:annotation>

<xsd:documentation>CAMBODIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CM">

<xsd:annotation>

<xsd:documentation>CAMEROON</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CA">

<xsd:annotation>

<xsd:documentation>CANADA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CV">

<xsd:annotation>

<xsd:documentation>CABO VERDE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KY">

<xsd:annotation>

<xsd:documentation>CAYMAN ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CF">

<xsd:annotation>

<xsd:documentation>CENTRAL AFRICAN REPUBLIC</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TD">

<xsd:annotation>

<xsd:documentation>CHAD</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CL">

<xsd:annotation>

<xsd:documentation>CHILE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CN">

<xsd:annotation>

<xsd:documentation>CHINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CX">

<xsd:annotation>

<xsd:documentation>CHRISTMAS ISLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CC">

<xsd:annotation>

<xsd:documentation>COCOS (KEELING) ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CO">

<xsd:annotation>

<xsd:documentation>COLOMBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KM">

<xsd:annotation>

<xsd:documentation>COMOROS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CG">

<xsd:annotation>

<xsd:documentation>CONGO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CD">

<xsd:annotation>

<xsd:documentation>CONGO, THE DEMOCRATIC REPUBLIC OF THE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CK">

<xsd:annotation>

<xsd:documentation>COOK ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CR">

<xsd:annotation>

<xsd:documentation>COSTA RICA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CI">

<xsd:annotation>

<xsd:documentation>COTE D’IVOIRE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="HR">

<xsd:annotation>

<xsd:documentation>CROATIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CU">

<xsd:annotation>

<xsd:documentation>CUBA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CW">

<xsd:annotation>

<xsd:documentation>CURACAO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CY">

<xsd:annotation>

<xsd:documentation>CYPRUS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CZ">

<xsd:annotation>

<xsd:documentation>CZECHIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DK">

<xsd:annotation>

<xsd:documentation>DENMARK</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DJ">

<xsd:annotation>

<xsd:documentation>DJIBOUTI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DM">

<xsd:annotation>

<xsd:documentation>DOMINICA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DO">

<xsd:annotation>

<xsd:documentation>DOMINICAN REPUBLIC</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="EC">

<xsd:annotation>

<xsd:documentation>ECUADOR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="EG">

<xsd:annotation>

<xsd:documentation>EGYPT</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SV">

<xsd:annotation>

<xsd:documentation>EL SALVADOR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GQ">

<xsd:annotation>

<xsd:documentation>EQUATORIAL GUINEA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ER">

<xsd:annotation>

<xsd:documentation>ERITREA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="EE">

<xsd:annotation>

<xsd:documentation>ESTONIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ET">

<xsd:annotation>

<xsd:documentation>ETHIOPIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="FK">

<xsd:annotation>

<xsd:documentation>FALKLAND ISLANDS (MALVINAS)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="FO">

<xsd:annotation>

<xsd:documentation>FAROE ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="FJ">

<xsd:annotation>

<xsd:documentation>FIJI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="FI">

<xsd:annotation>

<xsd:documentation>FINLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="FR">

<xsd:annotation>

<xsd:documentation>FRANCE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GF">

<xsd:annotation>

<xsd:documentation>FRENCH GUIANA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PF">

<xsd:annotation>

<xsd:documentation>FRENCH POLYNESIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TF">

<xsd:annotation>

<xsd:documentation>FRENCH SOUTHERN TERRITORIES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GA">

<xsd:annotation>

<xsd:documentation>GABON</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GM">

<xsd:annotation>

<xsd:documentation>GAMBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GE">

<xsd:annotation>

<xsd:documentation>GEORGIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="DE">

<xsd:annotation>

<xsd:documentation>GERMANY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GH">

<xsd:annotation>

<xsd:documentation>GHANA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GI">

<xsd:annotation>

<xsd:documentation>GIBRALTAR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GR">

<xsd:annotation>

<xsd:documentation>GREECE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GL">

<xsd:annotation>

<xsd:documentation>GREENLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GD">

<xsd:annotation>

<xsd:documentation>GRENADA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GP">

<xsd:annotation>

<xsd:documentation>GUADELOUPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GU">

<xsd:annotation>

<xsd:documentation>GUAM</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GT">

<xsd:annotation>

<xsd:documentation>GUATEMALA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GG">

<xsd:annotation>

<xsd:documentation>GUERNSEY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GN">

<xsd:annotation>

<xsd:documentation>GUINEA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GW">

<xsd:annotation>

<xsd:documentation>GUINEA-BISSAU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GY">

<xsd:annotation>

<xsd:documentation>GUYANA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="HT">

<xsd:annotation>

<xsd:documentation>HAITI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="HM">

<xsd:annotation>

<xsd:documentation>HEARD ISLAND AND MCDONALD ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VA">

<xsd:annotation>

<xsd:documentation>HOLY SEE (VATICAN CITY STATE)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="HN">

<xsd:annotation>

<xsd:documentation>HONDURAS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="HK">

<xsd:annotation>

<xsd:documentation>HONG KONG</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="HU">

<xsd:annotation>

<xsd:documentation>HUNGARY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IS">

<xsd:annotation>

<xsd:documentation>ICELAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IN">

<xsd:annotation>

<xsd:documentation>INDIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ID">

<xsd:annotation>

<xsd:documentation>INDONESIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IR">

<xsd:annotation>

<xsd:documentation>IRAN, ISLAMIC REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IQ">

<xsd:annotation>

<xsd:documentation>IRAQ</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IE">

<xsd:annotation>

<xsd:documentation>IRELAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IM">

<xsd:annotation>

<xsd:documentation>ISLE OF MAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IL">

<xsd:annotation>

<xsd:documentation>ISRAEL</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="IT">

<xsd:annotation>

<xsd:documentation>ITALY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="JM">

<xsd:annotation>

<xsd:documentation>JAMAICA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="JP">

<xsd:annotation>

<xsd:documentation>JAPAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="JE">

<xsd:annotation>

<xsd:documentation>JERSEY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="JO">

<xsd:annotation>

<xsd:documentation>JORDAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KZ">

<xsd:annotation>

<xsd:documentation>KAZAKHSTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KE">

<xsd:annotation>

<xsd:documentation>KENYA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KI">

<xsd:annotation>

<xsd:documentation>KIRIBATI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KP">

<xsd:annotation>

<xsd:documentation>KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KR">

<xsd:annotation>

<xsd:documentation>KOREA, REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KW">

<xsd:annotation>

<xsd:documentation>KUWAIT</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KG">

<xsd:annotation>

<xsd:documentation>KYRGYZSTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LA">

<xsd:annotation>

<xsd:documentation>LAO PEOPLE’S DEMOCRATIC REPUBLIC</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LV">

<xsd:annotation>

<xsd:documentation>LATVIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LB">

<xsd:annotation>

<xsd:documentation>LEBANON</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LS">

<xsd:annotation>

<xsd:documentation>LESOTHO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LR">

<xsd:annotation>

<xsd:documentation>LIBERIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LY">

<xsd:annotation>

<xsd:documentation>LIBYA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LI">

<xsd:annotation>

<xsd:documentation>LIECHTENSTEIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LT">

<xsd:annotation>

<xsd:documentation>LITHUANIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LU">

<xsd:annotation>

<xsd:documentation>LUXEMBOURG</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MO">

<xsd:annotation>

<xsd:documentation>MACAO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MK">

<xsd:annotation>

<xsd:documentation>NORTH MACEDONIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MG">

<xsd:annotation>

<xsd:documentation>MADAGASCAR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MW">

<xsd:annotation>

<xsd:documentation>MALAWI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MY">

<xsd:annotation>

<xsd:documentation>MALAYSIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MV">

<xsd:annotation>

<xsd:documentation>MALDIVES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ML">

<xsd:annotation>

<xsd:documentation>MALI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MT">

<xsd:annotation>

<xsd:documentation>MALTA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MH">

<xsd:annotation>

<xsd:documentation>MARSHALL ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MQ">

<xsd:annotation>

<xsd:documentation>MARTINIQUE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MR">

<xsd:annotation>

<xsd:documentation>MAURITANIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MU">

<xsd:annotation>

<xsd:documentation>MAURITIUS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="YT">

<xsd:annotation>

<xsd:documentation>MAYOTTE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MX">

<xsd:annotation>

<xsd:documentation>MEXICO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="FM">

<xsd:annotation>

<xsd:documentation>MICRONESIA, FEDERATED STATES OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MD">

<xsd:annotation>

<xsd:documentation>MOLDOVA, REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MC">

<xsd:annotation>

<xsd:documentation>MONACO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MN">

<xsd:annotation>

<xsd:documentation>MONGOLIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ME">

<xsd:annotation>

<xsd:documentation>MONTENEGRO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MS">

<xsd:annotation>

<xsd:documentation>MONTSERRAT</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MA">

<xsd:annotation>

<xsd:documentation>MOROCCO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MZ">

<xsd:annotation>

<xsd:documentation>MOZAMBIQUE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MM">

<xsd:annotation>

<xsd:documentation>MYANMAR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NA">

<xsd:annotation>

<xsd:documentation>NAMIBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NR">

<xsd:annotation>

<xsd:documentation>NAURU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NP">

<xsd:annotation>

<xsd:documentation>NEPAL</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NL">

<xsd:annotation>

<xsd:documentation>NETHERLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NC">

<xsd:annotation>

<xsd:documentation>NEW CALEDONIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NZ">

<xsd:annotation>

<xsd:documentation>NEW ZEALAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NI">

<xsd:annotation>

<xsd:documentation>NICARAGUA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NE">

<xsd:annotation>

<xsd:documentation>NIGER</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NG">

<xsd:annotation>

<xsd:documentation>NIGERIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NU">

<xsd:annotation>

<xsd:documentation>NIUE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NF">

<xsd:annotation>

<xsd:documentation>NORFOLK ISLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MP">

<xsd:annotation>

<xsd:documentation>NORTHERN MARIANA ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="NO">

<xsd:annotation>

<xsd:documentation>NORWAY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="OM">

<xsd:annotation>

<xsd:documentation>OMAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PK">

<xsd:annotation>

<xsd:documentation>PAKISTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PW">

<xsd:annotation>

<xsd:documentation>PALAU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PS">

<xsd:annotation>

<xsd:documentation>PALESTINE, STATE OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PA">

<xsd:annotation>

<xsd:documentation>PANAMA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PG">

<xsd:annotation>

<xsd:documentation>PAPUA NEW GUINEA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PY">

<xsd:annotation>

<xsd:documentation>PARAGUAY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PE">

<xsd:annotation>

<xsd:documentation>PERU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PH">

<xsd:annotation>

<xsd:documentation>PHILIPPINES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PN">

<xsd:annotation>

<xsd:documentation>PITCAIRN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PL">

<xsd:annotation>

<xsd:documentation>POLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PT">

<xsd:annotation>

<xsd:documentation>PORTUGAL</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PR">

<xsd:annotation>

<xsd:documentation>PUERTO RICO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="QA">

<xsd:annotation>

<xsd:documentation>QATAR</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RE">

<xsd:annotation>

<xsd:documentation>REUNION</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RO">

<xsd:annotation>

<xsd:documentation>ROMANIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RU">

<xsd:annotation>

<xsd:documentation>RUSSIAN FEDERATION</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RW">

<xsd:annotation>

<xsd:documentation>RWANDA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BL">

<xsd:annotation>

<xsd:documentation>SAINT BARTHELEMY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SH">

<xsd:annotation>

<xsd:documentation>SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="KN">

<xsd:annotation>

<xsd:documentation>SAINT KITTS AND NEVIS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LC">

<xsd:annotation>

<xsd:documentation>SAINT LUCIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="MF">

<xsd:annotation>

<xsd:documentation>SAINT MARTIN (FRENCH PART)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="PM">

<xsd:annotation>

<xsd:documentation>SAINT PIERRE AND MIQUELON</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VC">

<xsd:annotation>

<xsd:documentation>SAINT VINCENT AND THE GRENADINES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="WS">

<xsd:annotation>

<xsd:documentation>SAMOA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SM">

<xsd:annotation>

<xsd:documentation>SAN MARINO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ST">

<xsd:annotation>

<xsd:documentation>SAO TOME AND PRINCIPE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SA">

<xsd:annotation>

<xsd:documentation>SAUDI ARABIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SN">

<xsd:annotation>

<xsd:documentation>SENEGAL</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="RS">

<xsd:annotation>

<xsd:documentation>SERBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SC">

<xsd:annotation>

<xsd:documentation>SEYCHELLES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SL">

<xsd:annotation>

<xsd:documentation>SIERRA LEONE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SG">

<xsd:annotation>

<xsd:documentation>SINGAPORE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SX">

<xsd:annotation>

<xsd:documentation>SINT MAARTEN (DUTCH PART)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SK">

<xsd:annotation>

<xsd:documentation>SLOVAKIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SI">

<xsd:annotation>

<xsd:documentation>SLOVENIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SB">

<xsd:annotation>

<xsd:documentation>SOLOMON ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SO">

<xsd:annotation>

<xsd:documentation>SOMALIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ZA">

<xsd:annotation>

<xsd:documentation>SOUTH AFRICA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GS">

<xsd:annotation>

<xsd:documentation>SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SS">

<xsd:annotation>

<xsd:documentation>SOUTH SUDAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ES">

<xsd:annotation>

<xsd:documentation>SPAIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="LK">

<xsd:annotation>

<xsd:documentation>SRI LANKA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SD">

<xsd:annotation>

<xsd:documentation>SUDAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SR">

<xsd:annotation>

<xsd:documentation>SURINAME</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SJ">

<xsd:annotation>

<xsd:documentation>SVALBARD AND JAN MAYEN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SZ">

<xsd:annotation>

<xsd:documentation>ESWATINI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SE">

<xsd:annotation>

<xsd:documentation>SWEDEN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CH">

<xsd:annotation>

<xsd:documentation>SWITZERLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="SY">

<xsd:annotation>

<xsd:documentation>SYRIAN ARAB REPUBLIC</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TW">

<xsd:annotation>

<xsd:documentation>TAIWAN, PROVINCE OF CHINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TJ">

<xsd:annotation>

<xsd:documentation>TAJIKISTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TZ">

<xsd:annotation>

<xsd:documentation>TANZANIA, UNITED REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TH">

<xsd:annotation>

<xsd:documentation>THAILAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TL">

<xsd:annotation>

<xsd:documentation>TIMOR-LESTE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TG">

<xsd:annotation>

<xsd:documentation>TOGO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TK">

<xsd:annotation>

<xsd:documentation>TOKELAU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TO">

<xsd:annotation>

<xsd:documentation>TONGA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TT">

<xsd:annotation>

<xsd:documentation>TRINIDAD AND TOBAGO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TN">

<xsd:annotation>

<xsd:documentation>TUNISIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TR">

<xsd:annotation>

<xsd:documentation>TURKEY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TM">

<xsd:annotation>

<xsd:documentation>TURKMENISTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TC">

<xsd:annotation>

<xsd:documentation>TURKS AND CAICOS ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="TV">

<xsd:annotation>

<xsd:documentation>TUVALU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="UG">

<xsd:annotation>

<xsd:documentation>UGANDA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="UA">

<xsd:annotation>

<xsd:documentation>UKRAINE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AE">

<xsd:annotation>

<xsd:documentation>UNITED ARAB EMIRATES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="GB">

<xsd:annotation>

<xsd:documentation>UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="US">

<xsd:annotation>

<xsd:documentation>UNITED STATES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="UM">

<xsd:annotation>

<xsd:documentation>UNITED STATES MINOR OUTLYING ISLANDS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="UY">

<xsd:annotation>

<xsd:documentation>URUGUAY</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="UZ">

<xsd:annotation>

<xsd:documentation>UZBEKISTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VU">

<xsd:annotation>

<xsd:documentation>VANUATU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VE">

<xsd:annotation>

<xsd:documentation>VENEZUELA, BOLIVARIAN REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VN">

<xsd:annotation>

<xsd:documentation>VIET NAM</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VG">

<xsd:annotation>

<xsd:documentation>VIRGIN ISLANDS, BRITISH</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="VI">

<xsd:annotation>

<xsd:documentation>VIRGIN ISLANDS, U.S.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="WF">

<xsd:annotation>

<xsd:documentation>WALLIS AND FUTUNA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="EH">

<xsd:annotation>

<xsd:documentation>WESTERN SAHARA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="YE">

<xsd:annotation>

<xsd:documentation>YEMEN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ZM">

<xsd:annotation>

<xsd:documentation>ZAMBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ZW">

<xsd:annotation>

<xsd:documentation>ZIMBABWE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="XK">

<xsd:annotation>

<xsd:documentation>KOSOVO</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<!-- -->

<!-- ISO 4217 alpha 3 Currency Code

The following disclaimer refers to all uses of the ISO currency code list in the CARF schema: For practical reasons, the list is based on the ISO 4217 Alpha 3 currency list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

- ->

<xsd:simpleType name="currCode_Type">

<xsd:annotation>

<xsd:documentation xml:lang="en">

The appropriate currency code from the ISO 4217 three-byte alpha version for the currency in which a monetary amount is expressed.

</xsd:documentation>

</xsd:annotation>

<xsd:restriction base="xsd:string">

<xsd:enumeration value="AED">

<xsd:annotation>

<xsd:documentation>UAE Dirham: UNITED ARAB EMIRATES</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AFN">

<xsd:annotation>

<xsd:documentation>Afghani: AFGHANISTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ALL">

<xsd:annotation>

<xsd:documentation>Lek: ALBANIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AMD">

<xsd:annotation>

<xsd:documentation>Armenian Dram: ARMENIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ANG">

<xsd:annotation>

<xsd:documentation>Netherlands Antillean Guilder: CURACAO; SINT MAARTEN (DUTCH PART)</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AOA">

<xsd:annotation>

<xsd:documentation>Kwanza: ANGOLA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="ARS">

<xsd:annotation>

<xsd:documentation>Argentine Peso: ARGENTINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AUD">

<xsd:annotation>

<xsd:documentation>Australian Dollar: AUSTRALIA; CHRISTMAS ISLAND; COCOS (KEELING) ISLANDS; HEARD ISLAND AND McDONALD ISLANDS; KIRIBATI; NAURU; NORFOLK ISLAND; TUVALU</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AWG">

<xsd:annotation>

<xsd:documentation>Aruban Florin: ARUBA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="AZN">

<xsd:annotation>

<xsd:documentation>Azerbaijan Manat: AZERBAIJAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BAM">

<xsd:annotation>

<xsd:documentation>Convertible Mark: BOSNIA AND HERZEGOVINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BBD">

<xsd:annotation>

<xsd:documentation>Barbados Dollar: BARBADOS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BDT">

<xsd:annotation>

<xsd:documentation>Taka: BANGLADESH</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BGN">

<xsd:annotation>

<xsd:documentation>Bulgarian Lev: BULGARIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BHD">

<xsd:annotation>

<xsd:documentation>Bahraini Dinar: BAHRAIN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BIF">

<xsd:annotation>

<xsd:documentation>Burundi Franc: BURUNDI</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BMD">

<xsd:annotation>

<xsd:documentation>Bermudian Dollar: BERMUDA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BND">

<xsd:annotation>

<xsd:documentation>Brunei Dollar: BRUNEI DARUSSALAM</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BOB">

<xsd:annotation>

<xsd:documentation>Boliviano: BOLIVIA, PLURINATIONAL STATE OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BOV">

<xsd:annotation>

<xsd:documentation>Mvdol: BOLIVIA, PLURINATIONAL STATE OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BRL">

<xsd:annotation>

<xsd:documentation>Brazilian Real: BRAZIL</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BSD">

<xsd:annotation>

<xsd:documentation>Bahamian Dollar: BAHAMAS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BTN">

<xsd:annotation>

<xsd:documentation>Ngultrum: BHUTAN</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BWP">

<xsd:annotation>

<xsd:documentation>Pula: BOTSWANA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BYN">

<xsd:annotation>

<xsd:documentation>Belarusian Ruble: BELARUS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BYR">

<xsd:annotation>

<xsd:documentation>Historic use: Belarussian Ruble: BELARUS</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="BZD">

<xsd:annotation>

<xsd:documentation>Belize Dollar: BELIZE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CAD">

<xsd:annotation>

<xsd:documentation>Canadian Dollar: CANADA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CDF">

<xsd:annotation>

<xsd:documentation>Congolese Franc: CONGO, THE DEMOCRATIC REPUBLIC OF</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CHE">

<xsd:annotation>

<xsd:documentation>WIR Euro: SWITZERLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CHF">

<xsd:annotation>

<xsd:documentation>Swiss Franc: LIECHTENSTEIN; SWITZERLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CHW">

<xsd:annotation>

<xsd:documentation>WIR Franc: SWITZERLAND</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CLF">

<xsd:annotation>

<xsd:documentation>Unidad de Fomento: CHILE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CLP">

<xsd:annotation>

<xsd:documentation>Chilean Peso: CHILE</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CNY">

<xsd:annotation>

<xsd:documentation>Yuan Renminbi: CHINA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="COP">

<xsd:annotation>

<xsd:documentation>Colombian Peso: COLOMBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="COU">

<xsd:annotation>

<xsd:documentation>Unidad de Valor Real: COLOMBIA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CRC">

<xsd:annotation>

<xsd:documentation>Costa Rican Colon: COSTA RICA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CUC">

<xsd:annotation>

<xsd:documentation>Peso Convertible: CUBA</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

<xsd:enumeration value="CUP">