DAC9/GIR
The Top-up Tax Information Return (TIR)
All entities in scope of Pillar Two rules must file a Top-up Tax Information Return (TIR) with Revenue. A TIR is a mandatory information return containing the data required under Pillar Two rules. It contains data on a multinational enterprise group's:
- structure
- financial data
- calculations for each jurisdiction in which it operates.
The TIR must be filed no later than 15 months after the end of each fiscal year. This period is extended to 18 months for the first fiscal year that an entity is in scope.
Note
The TIR is also referred to as the Global Anti-Base Erosion (GloBE) Information Return. The GloBE Information Return (GIR) is referenced in the Organisation for Economic Co-operation and Development's (OECD's) Pillar Two model rules.
For further information on the TIR, please see Preparing for Pillar Two.
Next: How to file a Top-up Tax Information Return (TIR)