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