France has published Law No. 2026-963 of 19 October 2026 in the Official Gazette, authorizing the approval (ratification) of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which France signed on 9 July 2025. The GIR MCAA is meant to facilitate the automatic exchange of GIR information between tax administrations and minimize the compliance burden for MNE Groups, since they will be able to centrally file their GloBE Information Return.
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