OECD Updates the List of Jurisdictions Which Joined Automatic Exchange of GloBE Information

On November 5, the OECD published an updated list of jurisdictions that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two, which outlines conditions for the automatic exchange of GloBE Information Return (GIR) information under the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

The list of signatories as of November 5, 2025 includes:

Austria

Belgium

Denmark

Finland

France

Germany

Hungary

Ireland

Italy

Japan

South Korea

Liechtenstein

Luxembourg

The Netherlands

New Zealand

Norway

Portugal

Slovakia

South Africa

Spain

Switzerland

United Kingdom

The GloBE Information Return sets out a standardized information return to facilitate compliance with the GloBE Rules. The GIR was released by the Inclusive Framework on BEPS in July 2023.

As a reminder, GloBE (Global Anti-Base Erosion) is a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate of 15%.

Press release