Sub es()
Dim m As Object, i As Long, z As Variant
Application.ScreenUpdating = False
Set m = CreateObject("Scripting.Dictionary")
For i = 1 To Cells(Rows.Count, 1).End(xlUp).Row
z = UCase(Cells(i, 1)) & UCase(Cells(i, 2))
If Not m.Exists(z) Then
m.Add z, z
Cells(i, 3) = "ok"
Else
Cells(i, 3) = "doublons"
End If
z = UCase(Cells(i, 2)) & UCase(Cells(i, 1))
If Not m.Exists(z) Then
m.Add z, z
Cells(i, 3) = "ok"
Else
Cells(i, 3) = "doublons"
End If
Next i
End Sub