South Africa has signed the GIR MCAA, becoming the 21st jurisdiction to align multinational reporting with the OECD’s GloBE Rules..
According to an OECD update released on 8 October 2025, South Africa signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 2 October 2025.
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 8 October 2025, 21 jurisdictions were signatories to the GIR MCAA.
