C4 – Jurisdictional Blending
Last updated on 2026-04-16
Overview
In the Tax Compliance & Reporting solution, the workspace C4 – Jurisdictional Blending can be found. The jurisdictional blending aggregates CE data based on the reporting dimension type selected for the top-up tax blending.
Unless otherwise indicated, the fields in this dialog aggregate the respective values for a jurisdiction or subgroup. For example, INC-1 aggregates the INC-1 values of the individual CEs in a given jurisdiction.
If a CE qualifies for the NMCE Safe Harbour, i.e. the NMCE Safe Harbour Check was successful and EE-1 has been activated for the CE (see Entity Election and General Information workspace in the OECD-Standard folder), the CE is excluded from the workspace.
Navigation
The C4 – Jurisdictional Blending workspace can be found at Pillar 2 | Calculation | C4 – Jurisdictional Blending and is displayed as follows:
'C4 – Jurisdictional Blending' workspace
To access this workspace and display the desired values:
Select a snapshot in the Home workspace.
Navigate to C4 – Jurisdictional Blending.
Select the jurisdiction or subgroup you want to review from the Jurisdiction drop-down list.
Notes on the Section 'Determination of Covered Deferred Taxes'
DT-1.1, DT-1.2, DT-1.3: These fields aggregate the respective values from the C2 - CE Calculations workspace for each jurisdiction.
DT-1: The aggregated total deferred tax expense for the jurisdiction, calculated as the aggregate of the DT-1 values from all constituent entities in the jurisdiction.
- TCF-1.1: The excess negative tax expense amount is calculated only in case of negative adjusted covered taxes that exceed the expected adjusted covered taxes.
In the case of an overall GloBE loss, the excess negative tax expense amount is the positive difference between the expected negative tax expense and the negative tax expense.
In the case of an overall GloBE income, the excess negative tax expense amount is the positive value of the negative tax expense. - TCF-1.2: The excess negative tax expense carry-forward lowers the adjusted covered taxes if there is a remaining balance of the excess negative tax expense carry-forward from prior years (I-1.1) and the GloBE income and the adjusted covered taxes are positive. The negative expense carry-forward is decreased by the lower of the remaining balance of excess negative tax expense carry-forward and the adjusted covered taxes of the current period.
- ACT-1: Adjusted Covered Taxes = {CT-2.2}+{CT-3}+{CT-4}+{DT-5}+{TCF-1.1}-{TCF-1.2}