Indonesia joins global tax data pact ahead of planned exchanges in 2027
Exchanges with individual partners will depend on notification requirements and the activation of arrangements between jurisdictions.
Indonesia has signed an international agreement to exchange multinational companies’ tax information, with automatic sharing scheduled to begin in 2027. The arrangement is intended to help the country monitor compliance with the Global Minimum Tax.
The Finance Ministry’s director-general of taxation signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) during the 13th Competent Authorities Conference, held in Kotor, Montenegro, on 27–29 October 2026.
The agreement covers standardised GIR reports detailing multinational groups and their application of Global Anti-Base Erosion rules across the jurisdictions where they operate. The information supports tax calculations and compliance for groups with annual consolidated gross revenue of at least €750 million.
Exchanges will not begin automatically with every partner. Authorities must first meet notification requirements to the Co-ordinating Body Secretariat and mutually designate their partner jurisdictions as senders and recipients. Information must remain confidential and be used under the Convention on Mutual Administrative Assistance in Tax Matters.
A central filing arrangement also allows multinational groups to submit their GIR through one qualifying jurisdiction, reducing the need for repeated submissions across countries. Indonesia’s domestic GloBE provisions are set out in Finance Minister Regulation No. 136 of 2024.
At the same conference, Indonesia sought broader cooperation on recovering tax debts involving overseas assets or liable parties. It urged partners with reservations about the convention’s tax recovery provisions to consider withdrawing them or expanding cooperation through bilateral agreements. Representatives from 90 jurisdictions attended the conference.
