The 14 countries include Austria, Belgium, Denmark, France, Ireland, Italy, Japan, Luxembourg, New Zealand, Portugal, the Slovak Republic, South Korea, Spain, and the UK.
The OECD has released the list of 14 countries that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) as of 6 August 2025.
The signatories include Austria, Belgium, Denmark, France, Ireland, Italy, Japan, Luxembourg, New Zealand, Portugal, the Slovak Republic, South Korea, Spain, and the United Kingdom.
This agreement aims to streamline the automatic exchange of GloBE information among tax administrations and reduce compliance burdens for multinational enterprise (MNE) groups by enabling centralized filing of the GloBE Information Return.
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.
Additional information regarding tax transparency and international cooperation, the global anti-base erosion (GloBE) model rules (Pillar Two), and the GloBE information return (GIR) is available on the OECD website.
