The operational phase of Pillar 2 marks a turning point for multinational groups subject to the global minimum tax.<\/p>\n\n\n\n
After regulatory analysis comes execution.<\/p>\n\n\n\n
Organisations must now produce, secure and submit a GloBE Information Return (GIR)<\/strong> – referred to in France as the D\u00e9claration d\u2019Information GloBE (DIG)<\/em> – in full compliance with OECD requirements.<\/p>\n\n\n\n Initial attention focused on calculating the Effective Tax Rate (ETR), QDMTT or the Income Inclusion Rule (IIR).<\/p>\n\n\n\n However, operational reality goes much further.<\/p>\n\n\n\n Producing a GloBE return in XML format requires highly structured data. Organisations must comply with the OECD\u2019s XSD schema and integrate local tax authority requirements.<\/p>\n\n\n\n Each jurisdiction may introduce specific controls.<\/p>\n\n\n\n In France, for example, the tax administration has added several validation checks. These include:<\/p>\n\n\n\n In addition, the French tax authorities already maintain a list of entities expected to file a GloBE return, based on prior corporate tax disclosures.<\/p>\n\n\n\n In the event of a tax audit (which may occur several years after filing), the audit trail becomes essential.<\/p>\n\n\n\n Each data point must be traceable. Each change must be documented. Each calculation must be justified.<\/p>\n\n\n\n Organisations must also be able to submit corrected filings when necessary.<\/p>\n\n\n\n Pillar 2 rules explicitly allow for amended returns, but under strict conditions.<\/p>\n\n\n\n The XML format represents a key complexity.<\/p>\n\n\n\n It is designed for machine-to-machine communication, making manual reading or correction extremely difficult without dedicated tools.<\/p>\n\n\n\n The GloBE return must follow a precise structure. This structure depends on specific elections, including transitional safe harbour rules based on Country-by-Country Reporting (CbCR).<\/p>\n\n\n\n Moreover, analysing the XML schema helps clarify certain GloBE rules that remain complex in practice.<\/p>\n\n\n\n For instance, rules involving data transfers between entities require TIN identifiers at two levels:<\/p>\n\n\n\n This applies in particular to:<\/p>\n\n\n\n For organisations relying on spreadsheets or partially adapted tools, transitioning to XML represents a significant technical challenge.<\/p>\n\n\n\n In many cases, XML becomes a revealer of tax system maturity<\/strong>.<\/p>\n\n\n\n In this demanding context, kShuttle successfully validated the production of the GloBE Information Return (DIG) in XML format with the French tax authorities.<\/p>\n\n\n\n This milestone confirms both the technical compliance and robustness of the platform.<\/p>\n\n\n\n The solution covers all GloBE requirements, including:<\/p>\n\n\n\n Delivered as a SaaS solution within a dedicated environment hosted in France, the platform enables real-time calculations, simulations and full data traceability.<\/p>\n\n\n\n The Pillar 2 solution is part of kShuttle\u2019s Extended Regulatory Platform (ExRP\u00ae).<\/p>\n\n\n\n This platform unifies financial, tax and ESG reporting within a single interface.<\/p>\n\n\n\n In an environment shaped by multiple regulations (CSRD, EU Taxonomy, GHG, IFRS 16), data convergence becomes critical.<\/p>\n\n\n\n It strengthens both control and efficiency across processes.<\/p>\n\n\n\n Pillar 2 is not just a tax reform. It drives a long-term transformation of processes and information systems across multinational groups.<\/p>\n\n\n\n Today, the ability to produce a compliant XML GloBE return is becoming a key indicator of maturity.It directly impacts the security and reliability of tax reporting frameworks.<\/p>\n","protected":false},"excerpt":{"rendered":" Pillar 2 introduces strict XML reporting requirements. Learn how GloBE Information Returns are validated and what it means for tax systems and data governance.<\/p>\n","protected":false},"author":1,"featured_media":2382,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-2602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance"],"acf":[],"yoast_head":"\nA more demanding reporting framework than expected<\/h3>\n\n\n\n
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Audit trail: a critical requirement<\/h3>\n\n\n\n
XML format: a major technical challenge<\/h3>\n\n\n\n
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Successful validation with the French tax authorities<\/h3>\n\n\n\n
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ExRP\u00ae: an integrated approach to regulatory requirements<\/h3>\n\n\n\n
A structural challenge for information systems<\/h3>\n\n\n\n