GloBE Information Return (Pillar Two) XML Schema: User Guide for Tax Administrations
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/globe-information-return-pillar-two-xml-schema_c594935a-en.html
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This document contains the user guide for the GIR XML schema that supports the automatic exchange of information of GloBE Information Return (GIR) information as part of the implementation of the Global Minimum Tax. While the XML schema has been primarily designed to facilitate the exchanges of GIR information between tax administrations, the XML...
