Guernsey and Türkiye have signed the GIR MCAA, enabling the automatic exchange of GloBE Information Return data between tax administrations and expanding the agreement's membership to 38 jurisdictions.
The OECD has announced that Guernsey and Turkey have joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), further expanding the international framework for the automatic exchange of information under the global minimum tax rules.
Guernsey signed the agreement on 23 June 2026, while Turkey signed on 20 April 2026. Their accession brings the total number of GIR MCAA signatories to 38 jurisdictions as of 3 July 2026.
The GIR MCAA is designed to facilitate the automatic exchange of GloBE Information Return (GIR) data between tax administrations. It also aims to reduce the compliance burden for Multinational Enterprise (MNE) Groups by allowing them to centrally file their GloBE Information Return, which can then be exchanged automatically among participating jurisdictions.
The agreement supports the implementation of the Global Anti-Base Erosion (GloBE) Rules by establishing a common framework for exchanging information needed to administer the global minimum tax.
List of signatories:
| No. | Jurisdiction | Signature date | No. | Jurisdiction | Signature date |
| 1 | Australia | 28 Jan 2026 | 20 | Italy | 30 Jun 2025 |
| 2 | Austria | 26 Jun 2025 | 21 | Japan | 24 Jun 2025 |
| 3 | Barbados | 12 May 2026 | 22 | Korea | 9 Jul 2025 |
| 4 | Belgium | 16 Jun 2025 | 23 | Liechtenstein | 29 Sep 2025 |
| 5 | Canada | 6 Feb 2026 | 24 | Luxembourg | 26 Jun 2025 |
| 6 | Croatia | 24 Dec 2025 | 25 | Netherlands | 14 Aug 2025 |
| 7 | Cyprus | 12 May 2026 | 26 | New Zealand | 8 Jul 2025 |
| 8 | Czechia | 11 May 2026 | 27 | Norway | 1 Sep 2025 |
| 9 | Denmark | 11 Jun 2025 | 28 | Portugal | 2 Jul 2025 |
| 10 | Finland | 30 Sep 2025 | 29 | Romania | 9 Apr 2026 |
| 11 | France | 9 Jul 2025 | 30 | Singapore | 14 Apr 2026 |
| 12 | Germany | 19 Sep 2025 | 31 | Slovak Republic | 16 Jun 2025 |
| 13 | Gibraltar | 14 Jan 2026 | 32 | Slovenia | 22 Dec 2025 |
| 14 | Greece | 18 Mar 2026 | 33 | South Africa | 2 Oct 2025 |
| 15 | Guernsey | 23 Jun 2026 | 34 | Spain | 4 Jul 2025 |
| 16 | Hong Kong (China) | 21 Apr 2026 | 35 | Sweden | 4 Nov 2025 |
| 17 | Hungary | 31 Oct 2025 | 36 | Switzerland | 28 Aug 2025 |
| 18 | Ireland | 8 Jul 2025 | 37 | Turkey | 20 Apr 2026 |
| 19 | Isle of Man | 9 Apr 2026 | 38 | UK | 1 Jul 2025 |