The OECD has released a user guide for tax administrations on the GloBE Information Return (Pillar Two) Status Message XML Schema, dated 30 July 2025.
---
GloBE Information Return (Pillar Two) Status Message XML Schema
User Guide for Tax Administrations
Abstract
The GloBE Information Return XML Schema is an IT format designed to support the automatic exchange of GloBE Information Return (GIR) data, as part of the implementation of the Global Minimum Tax. Since the data transmitted via…