Hong Kong has joined the OECD’s GIR MCAA, a multilateral agreement that facilitates the automatic exchange of standardised GloBE information among tax authorities worldwide, bringing the total number of signatories to 32.
Hong Kong joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 21 April 2026, according to an OECD update published on 5 May 2026.
The GIR MCAA is a global multilateral agreement developed by the OECD/G20 Inclusive Framework on BEPS. It provides the legal and technical framework for the automatic exchange of GloBE information (Global Anti-Base Erosion) between tax authorities globally. The agreement is based on a standardised global tax report known as the GloBE Information Return (GIR).
As of 5 May 2026, 32 jurisdictions have signed the GIR MCAA.
