Centralised filing
If you represent an entity that will submit the GloBE Information Return on behalf of entities in other countries(centralised filing), you must include information on the countries to which the different parts of the file will be exchanged.
An entity’s reporting obligation can be fulfilled through the centralised filing of a GloBE Information Return. In such cases, the reporting entity submit a single GloBE Information Return on behalf of all the other entities in the group.
Centralised filing of a GloBE Information Return can only be used in relation to contries with which Norway has an agreement for the exchange of global minimum tax information. An overview of the countrieswith which Norway has such exchange agreements is available in the list published on the OECD website;
To use centralised filing of a GloBE Information Return, the exchange agreement must be activated before the filing deadline. A list of activated exchange agreements is available here:
Activated exchange agreements (OECD)
In cases where we're unable to exchange information with a country under the exchange agreement, the entity may have a local reporting obligation in the country where it is located. The entity is responsible for ensuring that it's familiar with national reporting requirements and that reporting obligations in other countries are complied with.
For the 2024 fiscal year, you may assume that Norway can exchange global minimum tax information with the countriesincluded in the OECD list of jurisdictions expected to be ready for centralised filing before 31 May 2026.
When the ultimate parent entity or another designated entity in the group submits the GloBE Information Return on behalf of other entities in the group, information about the entity submitting the GloBE Information Return must be provided in the FilingInfo element. The FilingCERole element must be completed using the value GIR401 (ultimate parent entity) or GIR402 (designated filing entity).
In addition, the RecJurCode element in the relevant parts of the XML file must be completed with the country codes of the jurisdictions with which the file will be exchanged. See the GloBE Information Return XML Schema, pages 7–8, for guidance on "Dissemination of GloBE Information" (OECD), which explains which parts of the XML file are exchanged with which jurisdictions.