Irish Revenue Issues Guidance on GloBE Information Returns, and IIR, UTPR, and QDTT Returns and Payments

Irish Revenue has issued eBrief No. 106/26 on a new guide for the GloBE Information Return (GIR), which Ireland refers to as the Top-up tax Information Return (TIR). Among other things, this includes guidance on the common understanding to waive penalties and not enforce local GloBE Information Return (GIR) filing obligations, which was released by the OECD on 18 May 2026. Revenue has also issued eBrief No. 107/26 on a new guide for IIR, UTPR, and QDTT returns and payments.

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Revenue …