The OECD minimum taxation rules (Pillar 2, Global Anti-Base Erosion Model Rules, GloBE) also include a reporting obligation for the groups of companies concerned, the so-called GloBE Information Return (GIR). This is a special tax return that must be submitted by multinational companies. The MindStV is to be supplemented by the provisions relating to the GIR.
The press release is available here.
