OECD releases new documents on GloBE Information Return
|Tax Alerts, Information Reporting, Legis ...
On 15 January 2025, the OECD released technical documents on the operation of the Global Anti-Base Erosion (GloBE) Model Rules
These documents include an updated GloBE Information Return (GIR) and related Administrative Guidance, together with documents regarding the exchange of data from the GIR between tax administrations.
Companies should review these documents and monitor further developments in…
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