The German Ministry of Finance March 20 posted a draft bill to implement the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), signed by Germany Sept. 19, 2025. The law would enter into force the day after promulgation. [Germany, Ministry of Finance, 03/20/26]
Reference: View Draft Bill, Text of GIR MCAA in English, German, and French. View Announcement. View Index.
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