Revenue Department implements GloBE MCAA for tax data exchange

Thansettakij•Economy•1d ago

Reader Briefing

Thailand has signed the GloBE MCAA to enable tax information exchange for large multinational enterprises starting December 2027.

•The Cabinet approved Thailand's participation in the GloBE MCAA on June 16, 2026.
•Ek Nititandprapas signed the agreement as Thailand's competent authority.
•The OECD officially announced Thailand as a signatory on September 8, 2026.
•The first exchange of GloBE Information Returns (GIR) is scheduled for December 2027.

Overview

•The Cabinet approved Thailand's participation in the GloBE MCAA on June 16, 2026.
•Ek Nititandprapas, in the capacity of competent authority for Thailand, signed the GloBE MCAA agreement.
•The Organisation for Economic Co-operation and Development (OECD) officially listed Thailand as a signatory on September 8, 2026.
•Somsak Anantawat stated that signing the GloBE MCAA is a significant step in preparing for the exchange of GloBE Information Returns (GIR) with contracting parties.
•The GloBE MCAA exchange mechanism aims to facilitate and reduce the compliance burden for large multinational enterprises by allowing them to submit one set of data across multiple countries.
•The implementation of this mechanism is intended to enhance confidence and transparency in Thailand's tax system.
•Thailand is scheduled to begin the first exchange of GIR data with contracting parties within December 2027.

Full article content is available on the original source.

Read on Thansettakij (Thai Version)View in Google Translate

Source: Thansettakij (Original)

Key Entities

Organization

Revenue Department(กรมสรรพากร)

The Thai government agency responsible for the implementation of the GloBE MCAA.

Cabinet(คณะรัฐมนตรี)

The body that approved Thailand's participation in the GloBE MCAA on June 16, 2026.

Ministry of Finance(กระทรวงการคลัง)ℹ️

The ministry under which Ek Nititandprapas serves as Minister.

Organisation for Economic Co-operation and Development(องค์การเพื่อความร่วมมือทางเศรษฐกิจและการพัฒนา)ℹ️

The organization (OECD) that officially announced Thailand as a signatory to the agreement on September 8, 2026.

Policy

Multilateral Competent Authority Agreement on the Exchange of GloBE Information(ความตกลงพหุภาคีระหว่างเจ้าหน้าที่ผู้มีอำนาจเพื่อการแลกเปลี่ยนแบบรายงานข้อมูลตามมาตรการป้องกันการกัดกร่อนฐานภาษีระหว่างประเทศ)

An agreement (GloBE MCAA) for exchanging tax information of large multinational enterprises.

Person

Somsak Anantawat(สมศักดิ์ อนันทวัฒน์)

Director-General of the Revenue Department.

Ek Nititandprapas(เอกนิติ นิติทัณฑ์ประภาศ)

Deputy Prime Minister and Minister of Finance acting as the competent authority of Thailand who signed the GloBE MCAA.

Place

Thailand(ประเทศไทย)ℹ️

The country participating in the GloBE MCAA to exchange tax information.