This week we discuss the OECD Pillar 2 xml schema for the GloBE Information Return (GIR). Public input has been requested by 19 August. The deadline is short, the issue is complex, and there are surprises. Without having a sample file of what a GIR xml return would look like, it is difficult to provide meaningful feedback.

To help a bit with this, I discuss taxpayers' obligation to hack the GIR into multiple pieces and guess which jurisdiction should get which pieces about which other jurisdictions. At this stage, I am by no certain that my interpretation of the schema is correct, and I look forward to your feedback.
More important is to give feedback to the OECD, to demand standardisation across countries*, to ask for sample xml files BEFORE our input is requested, and to raise any other issues which is causing unnecessary complexity.

E.g. would it be an idea to ask for the OECD to create one central point where all taxpayers can upload their xml returns, and to let countries then download the relevant parts of the files from there themselves? It will be an effective means of stopping countries from burdening taxpayers with unnecessary bells and whistles to the xml returns, and should be a great cost saver for everyone in the process.