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OECD/G20 Inclusive Framework releases document on Pillar Two GloBE Information Return

|Tax Alerts, Information Reporting, Legis ...|United States
United States

  • The documents released by the Organisation for Economic Co-operation and Development (OECD) on the Pillar Two Global Anti-Base Erosion (GloBE) Rules on 17 July included a document explaining the GloBE Information Return (GIR).
  • The GIR document provides a clear indication of the amount of data that businesses will need to report for GloBE purposes and the format for such reporting.
  • Although the GIR d…

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