Article 15 defines the requirements for the Pillar Two Information Return (GIR). It mandates the use of the standard OECD/G20 GIR template and details the necessary data, including corporate structures, ETR computations, and records of elections. The return must be filed with the FTA within 15 months of the fiscal year-end. This article ensures that the UAE's reporting requirements are fully aligned with the international Pillar Two Implementation Framework, facilitating the global exchange of tax information between jurisdictions.