On January 15, 2025, the OECD released a compilation of qualified domestic rules to streamline the coordinated administration of the global minimum tax.
The Central Record of Legislation with Transitional Qualified Status sets out those jurisdictions whose minimum tax legislation has completed the agreed process and secured transitional qualified status.
The OECD also released an update to the standardized GloBE Information Return (GIR), a supporting XML schema, and a Multilateral Competent Authority Agreement to facilitate central filing and exchange of the GIR.