The OECD/G20 Inclusive Framework has released guidance outlining four categories of workarounds to address fourteen technical deficiencies in the Global Information Return XML Schema, enabling filers to proceed with first-cycle submissions despite gaps in the digital framework. The interim measures maintain functional reporting while permanent schema updates are finalised.
The OECD/G20 Inclusive Framework has published practical guidance to smooth the rollout of the Global Information Return (GIR), the standardised reporting mechanism that enables tax administrations to exchange multinational enterprise data and verify compliance with the GloBE Rules.
Schema issues identified and workarounds provided
The guidance addresses fourteen discrete technical deficiencies within the GIR XML Schema, including missing data fields and misaligned reporting pathways. Rather than delay the filing cycle, the OECD has specified temporary solutions: multinational enterprises and tax authorities can deploy Additional Data Points or designated placeholder values to circumvent current schema constraints. The document also identifies which validation rules should be waived during this initial cycle to prevent erroneous return rejections.
Bridging the gap to full compliance
These interim measures allow countries and filing entities to proceed with their first GIR submissions while permanent schema revisions are developed. The guidance clarifies the mechanics of applying validation rules and sets clear expectations for what constitutes acceptable filings under the current framework, reducing confusion and implementation delays.
The filing system has several bugs and gaps, so the guidance explains four types of workarounds:
- Missing fields — use substitute fields or placeholder codes instead.
- Broken automatic checks — four specific error checks should be ignored for this first round of filings.
- Missing election options — use a free-text notes field to describe the choice you intended.
- General rules — enter zero or 100 where the system can’t handle out-of-range numbers, and skip one incomplete field entirely this year.
The system isn’t fully ready, so this guidance tells filers how to work around its gaps without breaking their submission.
