The BEPS 2.0 framework is reshaping global tax norms, compelling MNEs to realign transfer pricing strategies. Pillar One redefines profit allocation through Amount A and Amount B, while Pillar Two enforces a 15% global minimum tax via GloBE rules. Together, they curb base erosion and profit shifting, demanding stronger compliance, documentation, and governance. For businesses, the cha... https://www.skmcglobal.com/blog/base-erosion-profit-shifting-beps