28 jurisdictions have signed an OECD agreement aimed at streamlining the way tax authorities share critical data on multinationals' global tax positions, with the deal cutting red tape for large corporate groups by allowing them to file a single standardised return rather than navigate multiple reporting systems.
The OECD published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA) on 3 March 2026.
The agreement facilitates the automatic exchange of GloBE Information Returns between tax authorities and reduces compliance costs for multinational enterprise groups by enabling centralised filing through a single system.
The GloBE Information Return is a standardised filing comprising two parts: a General Section covering the multinational group’s corporate structure and a broad overview of how the GloBE Rules apply to it, and one or more Jurisdictional Sections setting out the detailed application of the GloBE Rules and, where relevant, the Qualified Domestic Minimum Top-up Tax in each jurisdiction where the group operates.
As of 3 March 2026, 28 jurisdictions have signed the GIR MCAA.
