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GloBE Information Return (GIR)

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The GIR contains the information a tax administration needs toperform an appropriate risk assessment and to evaluate the correctness of a Constituent Entity(CE)’s Top-up Tax liability.

Letzte Änderung 08.03.2024

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https://www.estv.admin.ch/content/estv/de/home/internationales-steuerrecht/international-gir.html