Tax Challenges Arising from the Digitalisation of the Economy - GloBE Information Return - Corrigendum as from January 2026

Sep 16, 2026

OECD/G20 Base Erosion and Profit Shifting (BEPS) project document for the Inclusive Framework on BEPS, focused on tax challenges arising from the digitalisation of the economy through the GloBE Information Return (January 2025) package. It presents a revised version dated January 2026 and supplies corrigendum updates across multiple pages, correcting references, numbering, section titles, and cross-references within the GIR material. It also includes citation details, publication identifiers, and licensing terms governing use and attribution.

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Pages100

Reading Time35 min

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Corrigendum as from January 2026

Page-by-page revision notes

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025) Inclusive Framework on BEPS OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025) Inclusive Framework on BEPS This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Revised version, January 2026. Details of revisions available at: [https://www.oecd.org/en/publications/support/corrigenda.html](https://www.oecd.org/en/publications/support/corrigenda.html). Please cite this publication as: OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, [https://doi.org/10.1787/a05ec99a-en](https://doi.org/10.1787/a05ec99a-en). ISBN 978-92-64-85453-6 (PDF) OECD/G20 Base Erosion and Profit Shifting Project ISSN 2313-2604 (print) ISSN 2313-2612 (online Corrigendum as from January 2026 Page 43: The reference “subgroup reported in Section 1.4.2 or Section 3 of the GIR” has been updated to “subgroup reported in Section 1.4, Section 2 or Section 3 of the GIR”. Page 49: The parentheticals “. If a Parent Entity (that owns ( ) under Article 2.1.3 or 2.1.5) is required” under Note 1.3.2.1.15 have been removed. Page 55: The reference “each subgroup identified in row 2.1.3” under Note 2.1.3 has been updated to subgroup identified in row 2.1.2”. Page 57: The reference “Note [2.2.1.1](2.2.1.1).a.2” has been updated to “Note [2.2.1.2](2.2.1.2).a.2”. Page 59: The title of the section “MNE Group in the initial phase of international activity (if applicable)” has been corrected to “2 .3 MNE Group in the initial phase of international activity (if applicable)” Page 63: The reference “The Filing Constituent Entity shall complete [3.2.2.3](3.2.2.3)” under Note 3.1.18 has been updated to “The Filing Constituent Entity shall complete 3.1. 18”. Page 67-68: The numbering of the Notes under Section [3.2.2.1](3.2.2.1) have been corrected. Page 68: The reference “Reporting Fiscal Year reported in [3.2.1.2](3.2.1.2).a.1. k.” under Note [3.2.2.1](3.2.2.1).c.1.c and [3.2.2.1](3.2.2.1).c.2.c have been updated to Reporting Fiscal Year reported in [3.2.1.2](3.2.1.2).a.2. k.” Page 72: The reference “Note [3.2.3.1](3.2.3.1).a.6” have been updated to “Note [3.2.3.1](3.2.3.1).a.7”. Page 74: The reference “Finally, Section [3.2.4.5](3.2.4.5) provides information” has been updated to “Finally, Section [3.2.4.6](3.2.4.6) provides information”. Page 74: The parenthetical (see note [3.2.4.1](3.2.4.1).a.3.e, [3.2.4.1](3.2.4.1).a.3. m, [3.2.4.1](3.2.4.1).a.3. u, [3.2.4.1](3.2.4.1).a.3.v and [3.2.4.1](3.2.4.1).a.3.z, note [3.2.4.1](3.2.4.1).c, note 3.2.4.1.d, note [3.2.4.2](3.2.4.2).c.3. m , note [3.2.4.2](3.2.4.2).c.3. p, note [3.2.4.3](3.2.4.3) , note [3.2.4.4](3.2.4.4).a and Note [3.2.4.4](3.2.4.4). b) has been updated to (see note 3.2.4.1.a.3.e, [3.2.4.1](3.2.4.1).a.3. m, [3.2.4.1](3.2.4.1).a.3. u, [3.2.4.1](3.2.4.1).a.3.v and [3.2.4.1](3.2.4.1).a.3.z, note [3.2.4.1](3.2.4.1). b, note [3.2.4.1](3.2.4.1).c, note [3.2.4.1](3.2.4.1).d, note 3.2.4.2.c.3. m , note [3.2.4.2](3.2.4.2).c.3. p, note [3.2.4.3](3.2.4.3) , note [3.2.4.4](3.2.4.4).a and Note [3.2.4.4](3.2.4.4). b) . Page 77: The reference “the FANIL to be reported under [3.2.4.1](3.2.4.1). b.2” under Note [3.2.4.1](3.2.4.1). b.8 has been updated to “the FANIL to be reported under [3.2.4.1](3.2.4.1). b.8”. Page 78: The reference “(provided that rate exceeds 15%)” under Note [3.2.4.1](3.2.4.1).d.3 has been updated to “(provided that rate equals or exceeds 15%)”. Page 82: Th

FAQs

What is the scope of the corrigendum in this document?

It provides specific corrections to the GloBE Information Return content, including updated references, numbering, and section title wording across multiple pages.

Which publication is cited by this document?

OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project.

What kinds of changes are listed in the corrigendum notes?

The notes update cross-references (such as section or note identifiers), correct removed or adjusted parentheticals, and fix titles and numbering for specific subsections and tables.

Sep 16, 2026

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