GIR MCAA enables centralised filing of the GloBE Information Return, allowing tax authorities to automatically exchange data while reducing compliance burdens for MNE groups.
Liechtenstein’s parliament has approved the ratification of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 7 November 2025.
Liechtenstein signed the GIR MCAA on 29 September 2025.
GIR MCAA enables centralised filing of the GloBE Information Return, allowing tax authorities to automatically exchange data while reducing compliance burdens for MNE groups.
The Global Anti-Base Erosion (GloBE) Model Rules require each Constituent Entity of an MNE Group to annually file a GloBE Information Return (GIR) with the tax administration of the jurisdiction where it is located to support the administration of the GloBE Rules.
The GIR is a standardised return and consists of two parts, namely a General Section that provides general information about the MNE Group as a whole, including its corporate structure and a high-level overview of the application of the GloBE Rules to the MNE Group, as well as one or more Jurisdictional Sections reflecting the detailed application of the GloBE Rules and the QDMTT, where applicable, in respect of each jurisdiction where the MNE Group operates.
The portions of the GIR to be provided to each jurisdiction where the MNE Group is operating are multilaterally agreed as part of the Dissemination Approach and depend on the MNE Group’s structure and the rule order under the GloBE Rules.
As of 5 November 2025, according to the OECD update, 22 jurisdictions have signed the GIR MCAA.
