The GloBE Information Return sets out a standardised information return to facilitate compliance with and administration of the GloBE Rules. The GIR was released by the Inclusive Framework on BEPS in July 2023. This version incorporates clarifications on how to complete the GIR and reflects the Administrative Guidance released in December 2023 and June 2024. This version also includes a template that could be used to notify jurisdictions that they will receive the GIR through exchange of information.
Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025)
Inclusive Framework on BEPS
OECD/G20 Base Erosion and Profit Shifting Project
