Sweden has signed the GIR MCAA, joining 23 jurisdictions, to enable automatic exchange of GloBE information under Pillar 2.

Sweden officially signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 November 2025, bringing the total number of signatory jurisdictions to 23.

The agreement is part of Pillar 2 of the OECD/G20 Inclusive Framework’s Two Solution. Under the Global Anti-Base Erosion (GloBE) Model Rules, multinational enterprises are required to file an annual GloBE Information Return (GIR).

The GIR MCAA facilitates automatic sharing of this information with relevant jurisdictions and qualifies as a Competent Authority Agreement under the GloBE rules.

The OECD confirmed the updated list of signatories on 19 December 2025.