OECD/G20 Inclusive Framework releases document on Pillar Two GloBE Information Return
|Tax Alerts, Information Reporting, Legis ...|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 document provides some simplifications for the initial years of the GloBE rules, the compliance burde…
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