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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.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-corrigendum-as-from-january-2026/280881/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-corrigendum-as-from-january-2026/280881.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-30","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the scope of the corrigendum in this document?","Question",{"text":108,"@type":109},"It provides specific corrections to the GloBE Information Return content, including updated references, numbering, and section title wording across multiple pages.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which publication is cited by this document?",{"text":113,"@type":109},"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.",{"name":115,"@type":106,"acceptedAnswer":116},"What kinds of changes are listed in the corrigendum notes?",{"text":117,"@type":109},"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.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},280881,1792231324,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","OECD/G20 Base Erosion and Profit Shifting Project  \nTax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025)  \nInclusive Framework on BEPS  \nOECD/G20 Base Erosion and Profit Shifting Project  \nTax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025)  \nInclusive Framework on BEPS  \nThis 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.  \nRevised 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).  \nPlease cite this publication as:  \nOECD (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).  \nISBN 978-92-64-85453-6 (PDF)  \nOECD/G20 Base Erosion and Profit Shifting Project  \nISSN 2313-2604 (print) ISSN 2313-2612 (online  \nCorrigendum as from January 2026  \nPage 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”.  \nPage 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.  \nPage 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”.  \nPage 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”.  \nPage 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)”  \nPage 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”.  \nPage 67-68: The numbering of the Notes under Section [3.2.2.1](3.2.2.1) have been corrected.  \nPage 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.”  \nPage 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”.  \nPage 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”.  \nPage 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  \n3.2.4.1.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) .  \nPage 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”.  \nPage 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%)”.  \nPage 82: Th","cbCairsQBW7UTJqm","https://ap.wps.com/l/cbCairsQBW7UTJqm","pdf",3089939,100,"English","# Corrigendum as from January 2026\n## Page-by-page revision notes","[{\"question\":\"What is the scope of the corrigendum in this document?\",\"answer\":\"It provides specific corrections to the GloBE Information Return content, including updated references, numbering, and section title wording across multiple pages.\"},{\"question\":\"Which publication is cited by this document?\",\"answer\":\"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.\"},{\"question\":\"What kinds of changes are listed in the corrigendum notes?\",\"answer\":\"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.\"}]","Tax Challenges Arising from the Digitalisation of the Economy - GloBE Information Return - Corrigendum as from January 2026 | PDF",1789560807,35]