"Pillar Two" refers to a framework developed by the Organisation for Economic Co-operation and Development (OECD) aimed at addressing tax challenges arising from the digitalization of the economy. It focuses on ensuring that multinational enterprises (MNEs) pay a minimum level of tax, regardless of where they operate, to prevent tax base erosion and profit shifting. This framework establishes a global minimum tax rate, which countries can adopt to enhance tax fairness and reduce incentives for profit shifting to low-tax jurisdictions. By implementing Pillar Two, countries aim to create a more equitable tax system that supports sustainable economic growth.