Summary
The OECD published a revised user guide and version 2.0 of the XML schema for the GloBE Information Return, reflecting 2026 changes after the Side-by-Side Package plus technical fixes. Version 1.0 governs exchanges until 15 June 2028 and version 2.0 applies to all exchanges, including corrections, from 25 June 2028.
What it means for you
Indian-headquartered groups with revenue of EUR 750 million or more should plan IT and data-mapping changes for GloBE filings under the new schema.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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