Érosion de la base d'imposition et transfert de bénéfices

Public comments received on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two


03/12/2019 - On 8 November 2019, interested parties were invited to provide comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. The OECD is grateful to the commentators for their input and now publishes the public comments received.


Update 11/12/2019: Comments have been added/replaced in their respective folders within the ZIP file. Please consult the "Read me" file for a description of all updates.



Public consultation meeting

The final agenda for the public consultation meeting, which will be held at the OECD Boulogone in Boulogne-Billancourt on 9 December 2019, is now available. Registration for this event has closed. The event will be broadcast live, with no advance registration required for this online access. A replay will be available after the event.



Enquiries should be addressed to [email protected].