{"id":9838,"date":"2026-05-25T11:16:15","date_gmt":"2026-05-25T09:16:15","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9838"},"modified":"2026-08-03T11:24:52","modified_gmt":"2026-08-03T09:24:52","slug":"rozsirenie-krajin-akceptujucich-vymenu-informacii-k-dorovnavacej-dani-gir-mcaa","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/rozsirenie-krajin-akceptujucich-vymenu-informacii-k-dorovnavacej-dani-gir-mcaa\/","title":{"rendered":"Expansion of the List of Jurisdictions Participating in the Exchange of Information under the GIR MCAA"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">The OECD has recently published an update on the exchange of information for the purposes of the global minimum tax between the competent tax authorities of jurisdictions that are parties to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Returns (GIR MCAA). This agreement supports the implementation of the Pillar Two framework.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00aeef;\"><em>Basic information about the exchange of information under the GIR MCAA, including the list of the first signatories, is available in our previous <\/em><a style=\"color: #00aeef;\" href=\"https:\/\/www.moore-bdr.sk\/en\/slovensko-podpisalo-dohodu-o-vymene-informacii\/\"><em>article<\/em><\/a><em>.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong><span style=\"color: #00aded;\">\u25a2 <\/span>Current list of jurisdictions participating in the GIR MCAA<\/strong><\/p>\n<p style=\"text-align: justify;\">The latest list of signatories to the GIR MCAA now includes 31 jurisdictions that cooperate internationally on the reporting and exchange of information for global minimum tax purposes.<\/p>\n<p style=\"text-align: justify;\">As of 15 April 2026, the latest jurisdictions to join the agreement are:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Canada<\/li>\n<li>Greece<\/li>\n<li>Gibraltar<\/li>\n<li>Singapore<\/li>\n<li>Australia<\/li>\n<li>Isle of Man<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Within the European Union, several Member States have not yet implemented the DAC9 Directive into their domestic legislation and have not signed the GIR MCAA. These countries include <strong>Bulgaria, Cyprus, the Czech Republic, and Cyprus.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00aeef;\"><em>The current list of jurisdictions participating in the GIR MCAA is available on the following <\/em><a style=\"color: #00aeef;\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/tax-transparency-and-international-co-operation\/gir-mcaa-signatories.pdf\"><em>website<\/em><\/a><em>. This list is particularly relevant for taxpayers that are subject to the global minimum tax in Slovakia.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong><span style=\"color: #00aded;\">\u25a2 <\/span>Why is it important to know the GIR MCAA Signatories?<\/strong><\/p>\n<p style=\"text-align: justify;\">The GIR MCAA enables the automatic exchange of information between the tax authorities of jurisdictions in which a multinational enterprise group operates through one or more constituent entities.<\/p>\n<p style=\"text-align: justify;\">The information exchanged consists of <strong>data reported in the GloBE Information Return (GIR).<\/strong> This information is important for the reporting obligations of the entire multinational group. One of the key aspects of this cooperation is the exchange of information between the jurisdictions where the constituent entities and the filing entity are located regarding the submission of the GloBE Information Return.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 img,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-rollover {\n  border-radius: 0px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.enable-bg-rollover .gallery-rollover {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.enable-bg-rollover.hover-scale figure .rollover:after {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-zoom-ico {\n  width: 44px;\n  height: 44px;\n  line-height: 44px;\n  border-radius: 100px;\n  margin: -22px 0 0 -22px;\n  border-width: 0px;\n  color: #ffffff;\n}\n.dt-icon-bg-on.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-zoom-ico {\n  background: rgba(255,255,255,0.3);\n  box-shadow: none;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-zoom-ico:before,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-zoom-ico span {\n  font-size: 32px;\n  line-height: 44px;\n  color: #ffffff;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19:not(.resize-by-browser-width) .dt-css-grid {\n  grid-row-gap: 10px;\n  grid-column-gap: 10px;\n  grid-template-columns: repeat(auto-fill,minmax(,1fr));\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19:not(.resize-by-browser-width) .dt-css-grid .double-width {\n  grid-column: span 2;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19:not(.resize-by-browser-width) .dt-css-grid,\n.no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19:not(.resize-by-browser-width) .dt-css-grid {\n  display: flex;\n  flex-flow: row wrap;\n  margin: -5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19:not(.resize-by-browser-width) .dt-css-grid .wf-cell,\n.no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19:not(.resize-by-browser-width) .dt-css-grid .wf-cell {\n  flex: 1 0 ;\n  max-width: 100%;\n  padding: 5px;\n  box-sizing: border-box;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n  grid-template-columns: repeat(2,1fr);\n  grid-template-rows: auto;\n  grid-column-gap: 10px;\n  grid-row-gap: 10px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .double-width {\n  grid-column: span 2;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n  margin: -5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell {\n  width: 50%;\n  padding: 5px;\n}\n.cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n  width: calc(50%) * 2;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width:not(.centered-layout-list):not(.content-bg-on) .dt-css-grid {\n  grid-row-gap: 10px - ;\n}\n@media screen and (max-width: 1199px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(2,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 50%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(50%)*2;\n  }\n}\n@media screen and (max-width: 991px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(2,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 50%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(50%)*2;\n  }\n}\n@media screen and (max-width: 767px) {\n  .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid {\n    grid-template-columns: repeat(1,1fr);\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 100%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(100%)*2;\n  }\n}\n<\/style><div class=\"gallery-shortcode dt-gallery-container gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 mode-grid jquery-filter dt-icon-bg-off quick-scale-img dt-css-grid-wrap enable-bg-rollover resize-by-browser-width  hover-fade loading-effect-none description-on-hover\" data-padding=\"5px\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\" data-desktop-columns-num=\"2\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"9438\" data-date=\"2025-11-17T17:06:28+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9440\" data-date=\"2025-11-17T17:06:33+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9439\" data-date=\"2025-11-17T17:06:30+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9441\" data-date=\"2025-11-17T17:08:00+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"768\" data-large_image_height=\"1024\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9442\" data-date=\"2025-11-17T17:08:02+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9443\" data-date=\"2025-11-17T17:08:04+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-9706a8255035c435\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-9706a8255035c435 uvc-847 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-9706a8255035c435 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-9706a8255035c435 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-4424\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-6a8255035cdde\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-4424'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The OECD has recently published an update on the exchange of information for the purposes of the global minimum tax between the competent tax authorities of jurisdictions that are parties to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Returns (GIR MCAA). This agreement supports the implementation of the Pillar Two framework.&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9839,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[53,9],"tags":[],"class_list":{"0":"post-9838","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-53","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Roz\u0161\u00edrenie kraj\u00edn akceptuj\u00facich v\u00fdmenu inform\u00e1cii k\u00a0dorovn\u00e1vacej dani (GIR MCAA)<\/title>\n<meta name=\"description\" content=\"OECD ned\u00e1vno zverejnilo spr\u00e1vu o\u00a0aktu\u00e1lnom v\u00fdvoji v\u00a0oblasti vz\u00e1jomnej v\u00fdmeny inform\u00e1ci\u00ed na 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