OECD: Updated list of signatories to the GloBE Information Return (GIR) MCAA
Includes 22 jurisdictions
The Organisation for Economic Cooperation and Development (OECD) on November 5, 2025, published an updated list of jurisdictions that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two, which outlines conditions for the automatic exchange of GloBE Information Return (GIR) information under the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
The list of signatories (November 5, 2025) comprises:
- Austria
- Belgium
- Denmark
- Finland
- France
- Germany
- Hungary
- Ireland
- Italy
- Japan
- South Korea
- Liechtenstein
- Luxembourg
- The Netherlands
- New Zealand
- Norway
- Portugal
- Slovakia
- South Africa
- Spain
- Switzerland
- United Kingdom
Read a November 2025 report prepared by KPMG’s EU Tax Centre