The OECD has updated the GIR MCAA signatory list to 39 jurisdictions, supporting the automatic exchange of GloBE Information Returns between tax authorities and simplifying compliance for multinational enterprise groups.
The OECD published an updated list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), including the respective signing dates, on 8 September 2026.
The agreement facilitates the automatic exchange of GloBE Information Returns between tax authorities and reduces compliance costs for multinational enterprise groups by enabling centralised filing through a single system.
The GloBE Information Return is a standardised filing comprising two parts: a General Section covering the multinational group’s corporate structure and a broad overview of how the GloBE Rules apply to it, and one or more Jurisdictional Sections setting out the detailed application of the GloBE Rules and, where relevant, the Qualified Domestic Minimum Top-up Tax in each jurisdiction where the group operates.
As of 8 September 2026, 39 jurisdictions have signed the GIR MCAA.
