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OECD: Guidance on use of GIR XML Schema and validation rules for first GIR filings and exchanges

Approved by the OECD/G20 Inclusive Framework on BEPS on June 3, 2026

june 11, 2026

The Organisation for Economic Cooperation and Development (OECD) released Guidance on the Use of the GIR XML Schema and Validation Rules for First GIR Filings and Exchanges, which was approved by the OECD/G20 Inclusive Framework on BEPS on June 3, 2026.

The new guidance introduces practical solutions for technical issues identified in the GIR XML Schema and clarifications on the application of related validation rules.

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