IBFed addressed a letter to the OECD on the 30th of September, following up on its previous submission on Pillar 2 of the Global Anti-Base Erosion Proposal. In this letter IBFed notes that the G20/OECD Inclusive Framework has advanced the development of the policy features and technical elements of both Pillar 1 and Pillar 2, that further work is being undertaken in relation to the design of potential measures under Pillar 2, and that a framework of rules is currently being formulated. IBFed shares several comments to assist the OECD’s work on Pillar 2.