In total, 20 countries have signed the agreement as of 30 September 2025. 

According to an OECD update on 30 September 2025, Finland, Liechtenstein, and Norway have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 30 September, 29 September, and 1 September 2025, respectively.

The GIR MCAA enables the automatic exchange of GloBE Information Returns between tax administrations, helping reduce compliance burdens for multinational enterprise (MNE) groups by allowing centralised filing.

As of 30 September 2025, 20 countries have signed the agreement.

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a groundbreaking plan to update key elements of the international tax system, which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate.