The OECD has published the comments received on the Draft User Guide for the GloBE Information Return XML Schema. The Global Anti-Base Erosion (GloBE) Model Rules require the annual filing of a GloBE Information Return (GIR) that provides information on the tax calculations made by an MNE Group under the GloBE Rules. The draft user guide and XML Schema are designed to both facilitate domestic GIR filings and to be the technical format for exchanging GIR information between tax administrati…