Exchange of GloBE Information Returns under the GIR MCAA
This Guidance Note provides general guidance on the exchange of GloBE Information Returns ("GIRs") under the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (hereinafter the "GIR MCAA"), and on how activated exchange relationships affect GIR filing for groups with Barbadian Constituent Entities, in the context of the Corporation Top-Up Tax Act, 2024-16.
Click here to download the Exchange of GloBE Information Returns under the GIR MCAA guidance note