Guidance: GloBE Information Return Filing and Exchange
· WOWERI
HMRC has published guidance on the filing and exchange of GloBE reports. This guidance explains how the central filing and exchange of information will be carried out.
Introduction
HMRC has published guidance on the filing and exchange of GloBE reports. This guidance explains how the central filing and exchange of information will be carried out.
What is GloBE?
GloBE (Global Anti-Base Erosion Rules) is a set of rules aimed at preventing base erosion.
How will the central filing and exchange of information be carried out?
The central filing and exchange of information will be carried out through the HMRC system. The system will accept reports from companies and exchange information with other countries.
What to do next
Source: gov.uk