Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (September 2026)

The GloBE Information Return (GIR) sets out a standardised information return designed to facilitate compliance with and administration of the Global Minimum Tax. Following its initial release in 2023, the Inclusive Framework on BEPS published an updated version of the GIR in January 2025. This revised version of the GIR incorporates the Side-by-Side Package released in January 2026 and it shall only be used for the filing of GIRs with respect to Fiscal Years commencing on or after 31 December 2025.