OECD clarifies GloBE Information Return central filing

This KPMG US report provides initial analysis and observations of the OECD document covering support for central GIR filing and exchange.

The Organisation for Economic Cooperation & Development (OECD) today published documents on three aspects of the global minimum tax (GMT): Support for central GloBE information return (GIR) filing and exchange (2024 reporting fiscal year) Updates to the central record for purposes of the GMT Administrative guidance on the application of the transitional UTPR safe harbour to MNE groups with 52-53 week fiscal years Support for central GIR filing and exchange was published under the ...

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Authors: Danielle Rolfes, Michael Plowgian,

Published Date: 19 May 2026