On 20 October 2026, the OECD released version 2.0 of the GloBE Information Return (GIR) XML Schema and User Guide, supporting exchange of GIR information under Pillar Two.
The update reflects 2026 GIR revisions following the Inclusive Framework’s adoption of the Side-by-Side Package, along with several technical improvements.
Version 1.0, issued in January 2025, applies to exchanges until 15 June 2028, with version 2.0 applying from 25 June 2028. The schema may also be used for domestic GIR filings.