T476 · Tax / GloBE · AINumbers.co

GloBE Information Return Builder

Assemble the key data points for the OECD GloBE Information Return (GIR) per the OECD GloBE Information Return standard (November 2022). 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. 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.

OECD GIR Standard (Nov 2022) First filing: 30 Jun 2026 Consumes T473 · T474 · T475 US-HQ: IIR/UTPR exempt (Jan 2026) €750M revenue threshold
⚠ US Headquarter Exemption: US-headquartered MNE groups are exempt from IIR and UTPR per the January 2026 OECD side-by-side package. US-HQ groups may still have GIR filing obligations in jurisdictions that have enacted local GIR requirements. QDMTT exposure remains possible. Verify current obligations with counsel.
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MNE group header

First GIR: FY2024, due 30 Jun 2026.
€750M threshold for GloBE scope.

Jurisdiction-level GIR data

Paste consolidated outputs from T473 (ETR), T474 (top-up), and T475 (safe harbours) per jurisdiction. All amounts in reporting currency (millions).

JurisdictionGloBE income (m)Covered taxes (m)ETR %SBIE (m)Top-up tax (m)QDMTT (m)Safe harbourIIR/UTPR exempt

GloBE Information Return Skeleton

Structured GIR summary based on your inputs. This skeleton maps to GIR Part I (header), Part II (tax jurisdiction overview), and Part V (top-up taxes). ⚠ Actual XML filing requires authorised local tax software.

Sources: OECD GloBE Information Return Standard (November 2022); 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.