Amendment No. 2 to the Administration Agreement between the Government of France, acting
     through the Ministry of Economy and Finance and the International Bank for Reconstruction and
      Development and the International Development Association regarding the Global Tax Program
                             Multi-Donor Trust Fund (Trust Fund No. 072864)

1.      Reference is made to the Administration Agreement between the Government of France, acting
through the Ministry of Economy and Finance (the “Donor”) and the International Bank for Reconstruction
and Development and the International Development Association (collectively, the “Bank” , and together
with the Donor, the “Parties” and each a “Party”) regarding the Global Tax Program Multi-Donor Trust
Fund No. 072864 (the “Trust Fund”) effective as of September 21, 2020, as amended (the “Administration
Agreement”).

2.        The Parties agree to amend the Administration Agreement as follows:

          (a)    The “Bank Contact” in paragraph 6 shall be deleted and replaced with the following:

                 “For the Bank (the “Bank Contact”):

                 Ceren Ozer
                 Senior Economist and GTP Program Manager
                 Fiscal Policy and Sustainable Growth Unit (Tax)
                 The World Bank
                 1818 H Street NW, Washington DC, 20433, USA
                 Tel: +1 202 4582682
                 E-mail: cozer@worldbank.org”

          (b)    Paragraph 5.1 of Annex 2 (Standard Provisions) shall be deleted and replaced with the
                 following:

                 “5.1. It is expected that the funds deposited in the Trust Fund will be fully disbursed by
                 the Bank by June 30, 2028 (the “End Disbursement Date”). The Bank shall only disburse
                 funds deposited in the Trust Fund for the purposes of this Administration Agreement (other
                 than returns to Donors) after such date to the extent such date is changed in accordance
                 with amendments made to the Administration Agreements of all the Donors. Following
                 the End Disbursement Date, the Bank shall return any remaining balance of the Trust Fund
                 to each Donor in the Holding Currency in the manner specified in its respective
                 Administration Agreement on a pro rata basis with regard to the total funds deposited in
                 the Trust Fund by such Donor relative to the total funds deposited in the Trust Fund by all
                 Donors, all calculated as Holding Currency amounts.”

3.        All other terms of the Administration Agreement shall remain the same.

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4.       Each of the Parties represents, by confirming its agreement below, that it is authorized to enter into
this Amendment and act in accordance with these terms and conditions. The Parties are requested to sign
and date this Amendment, and upon possession by the Bank of this fully signed Amendment and respective
amendments signed by all other donors to the Trust Fund, this Amendment shall come into effect as of the
date of the last signature.


INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT
INTERNATIONAL DEVELOPMENT ASSOCIATION


By:      _______________________________/s1/
              Indermit S. Gill
Name: _______________________________/n1/
               Vice President, EFI
Title:   _______________________________/t1/
              06-May-2022
Date:    _______________________________/d1/


THE GOVERNMENT OF FRANCE,
ACTING THROUGH THE MINISTRY OF ECONOMY AND FINANCE


By:      _______________________________/s2/
                 Christophe Bories
Name: _______________________________/n2/
                  Deputy Assistant Secretary Multilateral financing and development
Title:   _______________________________/t2/
                 16-mai-2022
Date:    _______________________________/d2/




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