Gibraltar Provides Guidance on the Pillar 2 GloBE Information Return

The Gibraltar Income Tax Office has published guidance on its Automatic Exchange of Information (AOEI) Portal concerning the Pillar 2 GloBE Information Return (GIR). This includes links to the AOEI Portal login for submitting filings for GIR and for registering or enrolling for GIR submissions. Guidance Notes are also provided on Registration Requirements for the GIR and Notification Requirements for the GIR. Lastly, the guidance includes a Notification and GIR Portal Demonstration vide…