Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale

The policy brief examines the conflict between the OECD's Pillar Two global minimum tax and 'fiscal stabilization' clauses often found in the national laws and investment agreements of developing countries. These clauses can freeze tax incentives and prevent states from raising effective tax rates to 15% without risking international arbitration. The authors recommend that the OECD's model legislation explicitly state that the global minimum tax applies regardless of stabilization agreements and that members of the Inclusive Framework agree that good-faith adjustments to align with GloBE rules are not violations of international law or investment treaties.

• The Pillar Two framework aims to ensure that multinational enterprises are subject to an effective minimum tax rate of 15%, excluding a specific amount of income based on 5% of total expenses related to employees and tangible assets.
• Pillar Two utilizes four 'GloBE rules' to discourage tax competition: the income inclusion rule, the undertaxed payments rule, and complementary rules known as the substitute rule and the subject to tax rule.
• Fiscal stabilization clauses, common in developing and emerging economies, limit a state's ability to change tax laws for investors or require economic compensation for such changes, which may hinder the adoption of the global minimum tax.
• The document cites specific examples of stabilization in West Africa, including a Mali investment code providing tax exemptions for 30 years and a mining project agreement in Guinea with a 10-year tax holiday stabilized for 25 years.
• The authors recommend that OECD model legislation explicitly state that the global minimum tax applies to all investments, regardless of any stabilization claims in national laws or investment treaties that would result in an effective rate below the minimum.
• The brief suggests that Inclusive Framework members should agree that good-faith measures to implement GloBE rules should not be viewed as arbitrary, discriminatory, or expropriatory, nor as violations of international law or stabilization provisions.

APA

Bernasconi-Osterwalder, N., Brewin, S., Nikièma, S., Lassourd, T., & Readhead, A. (2021). Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale. International Institute for Sustainable Development. https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-fr.pdf

Chicago

Bernasconi-Osterwalder, Nathalie, Sarah Brewin, Suzy Nikièma, Thomas Lassourd, and Alexandra Readhead. Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale. International Institute for Sustainable Development, 2021. https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-fr.pdf.

Wikipedia

{{cite report |last1=Bernasconi-Osterwalder |first1=Nathalie |last2=Brewin |first2=Sarah |last3=Nikièma |first3=Suzy |last4=Lassourd |first4=Thomas |last5=Readhead |first5=Alexandra |title=Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale |publisher=International Institute for Sustainable Development |date=November 2021 |url=https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-fr.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{bernasconiosterwalder2021accord, author = {Bernasconi-Osterwalder, Nathalie and Brewin, Sarah and Nikièma, Suzy and Lassourd, Thomas and Readhead, Alexandra}, title = {{Accord du Cadre Inclusif sur l’impôt minimum mondial : Recommandations visant à remédier à la stabilisation fiscale}}, institution = {International Institute for Sustainable Development}, year = {2021}, month = nov, url = {https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-fr.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }