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.
Basic information about the exchange of information under the GIR MCAA, including the list of the first signatories, is available in our previous article.
▢ Current list of jurisdictions participating in the GIR MCAA
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.
As of 15 April 2026, the latest jurisdictions to join the agreement are:
- Canada
- Greece
- Gibraltar
- Singapore
- Australia
- Isle of Man
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 Bulgaria, Cyprus, the Czech Republic, and Cyprus.
The current list of jurisdictions participating in the GIR MCAA is available on the following website. This list is particularly relevant for taxpayers that are subject to the global minimum tax in Slovakia.
▢ Why is it important to know the GIR MCAA Signatories?
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.
The information exchanged consists of data reported in the GloBE Information Return (GIR). 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.
