OECD Updates GloBE Information Return (Pillar Two) XML Schema

On 20 October 2026, the OECD published an updated user guide and XML schema (Version 2.0) for the Pillar 2 GloBE Information Return (GIR). Version 2.0 reflects recent changes to the GIR following the adoption of the Side-by-Side Package, along with technical improvements to facilitate future exchanges. It will apply from 25 June 2028 to all exchanges.

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Abstract

This document contains the revised user guide for the GloBE Information Return (GIR) XML Schema, which supports the automatic…