The GloBE Model Rules and its Commentary were released by the OECD on 20 December 2021 and 14 March 2022, respectively.
OECD guidance materials released to date include:
- Illustrative examples released in Mar 2022
- Document on Safe Harbours and Penalty Relief released in Dec 2022
- Administrative Guidance on the GloBE Rules released in Feb 2023
- Administrative Guidance on the GloBE Rules released in Jul 2023
- GloBE Information Return released in Jul 2023
- Administrative Guidance on the GloBE Rules released in Dec 2023
- Administrative Guidance on the GloBE Rules released in Jun 2024
- Administrative Guidance on Articles 8.1.4 and 8.1.5 of the GloBE Rules released in Jan 2025
- Administrative Guidance on Article 9.1 of the GloBE Rules released in Jan 2025
- Side-by-Side package released in Jan 2026
- Administrative Guidance on the GloBE Rules released in May 2026
OECD GloBE (Pillar Two) Technical Reporting Standards and XML Schemas
- GloBE Information Return (January 2025 update to version released July 2023)
- GloBE Information Return (Pillar Two) XML Schema released in 15 January 2015
- GloBE Information Return (Pillar Two) Status Message XML Schema released in July 2025
- Guidance on the use of the GIR XML Schema for the first GloBE filing and exchange cycle released in June 2026