Assemble the key data points for the OECD GloBE Information Return (GIR) per the OECD GloBE Information Return (January 2025), Annex A1. The GIR is a standardised compliance report covering jurisdiction-level GloBE income, covered taxes, ETR, SBIE, top-up tax, safe harbour flags, and entity registrations, organised as Section 1 (MNE Group Information), Section 2 (Jurisdictional safe harbours and exclusions), and Section 3 (GloBE Computations). First GIR filings due 30 June 2026 for FY2024 groups. Use outputs from T473 (ETR), T474 (top-up tax), and T475 (safe harbours) to populate this return. ⚠ This tool produces a structured skeleton: actual GIR XML filing requires local jurisdiction-specific software or service providers.
Dated observation, 2026-08-16: this tool targets the data-point structure of the GloBE Information Return (January 2025), Annex A1, as published by the OECD Inclusive Framework on BEPS (that publication carries a corrigendum dated January 2026). It does not track future structure revisions.
Paste consolidated outputs from T473 (ETR), T474 (top-up), and T475 (safe harbours) per jurisdiction. All amounts in reporting currency (millions).
| Jurisdiction | GloBE income (m) | Covered taxes (m) | ETR % | SBIE (m) | Top-up tax (m) | QDMTT (m) | Safe harbour | IIR/UTPR exempt |
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Structured GIR summary based on your inputs. This skeleton maps to GIR Section 1 (MNE Group Information), Section 2 (Jurisdictional safe harbours and exclusions), and Section 3 (GloBE Computations). ⚠ Actual XML filing requires authorised local tax software.
Sources: OECD GloBE Information Return (January 2025), Annex A1, Sections 1–3; OECD GloBE Model Rules (December 2021); OECD Administrative Guidance (2023–2024). Filing deadline: 30 June 2026 (FY2024, 18-month transitional period). €750M revenue threshold applies to both GloBE scope and GIR filing. US exemption: OECD side-by-side package (January 2026). ⚠ GIR filing requirements vary by implementing jurisdiction: verify locally.