OrbitaxOECD Consults on Draft User Guide for the GloBE Information Return XML Schema
|Approved Changes|OECD
The OECD has launched a public consultation on the Draft User Guide for the GloBE Information Return XML Schema.
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Draft User Guide for the GloBE Information Return XML Schema
Background
The Global Anti-Base Erosion (GloBE) Model Rules require the annual filing of a GloBE Information Return (GIR) that provides information on the tax calculations made by an MNE Group under the GloBE Rules.
Recognising the benefits of the consistent implementation of the GIR filing requirements, and …