Indonesia signed the GIR MCAA in Montenegro on 27-29 October, setting up automatic exchange of Global Minimum Tax reporting data and central filing for in-scope multinationals.
Indonesia’s Directorate General of Taxes (DGT) announced that the country signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) at the 13th Global Forum Competent Authorities Conference, held in Montenegro from 27 to 29 October 2026.
The GloBE Information Return (GIR) provides information on multinational groups and their application of Global Anti-Base Erosion (GloBE) rules across jurisdictions. It applies to groups with annual consolidated revenue of at least EUR 750 million and supports Global Minimum Tax compliance.
Through the GIR Multilateral Competent Authority Agreement (MCAA), Indonesia can automatically exchange GIR information with partner jurisdictions, strengthening tax monitoring and international transparency. The agreement also allows eligible multinational groups to use central filing to reduce multiple reporting obligations.
All exchanged information must remain confidential and be used in accordance with the Convention on Mutual Administrative Assistance in Tax Matters (MAAC).
