The French tax authority has updated its general guidance on the Pillar 2 global minimum tax to note the release of the GloBE Information Return (Form 2259-SD). In-scope MNE groups are required to submit Form 2259-SD within 15 months following the end of the fiscal year to which it relates, or within 18 months following the end of the first financial year a group falls within the scope of the global minimum tax rules. The first year the rules apply in France is generally the year ending 31 D…