The OECD has released the updated GloBE Information Return (GIR) which incorporates clarifications on completing the GIR. It also includes a template to use to notify jurisdictions that they will receive the GIR through exchange of information. Each constituent entity of an MNE Group is required to annually file a GIR with the tax administration of the jurisdiction where it is located to support the administration of the GloBE rules.
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