Pillar 1 concerns the allocation of corporate profits to different countries based on the actual business activity in each of these countries. This rewrites the rules for the tax nexus and instead allocates profits based on the legal rights of the countries in which a company's goods or services are used or consumed.
Unterforen: Amount A, Amount B

The Pillar II rules on new global minimum tax were approved in December 2021 by 141 jurisdictions participating in the project. These Rules provide for a global minimum tax of 15% applicable to multinational enterprise groups with a global turnover of €750 million or more.
Most multinational enterprises will be affected by Pillar II of the Base Erosion and Profit Shifting initiative (BEPS) – which aims to ensure companies pay their fair share of tax in every jurisdiction where they operate.
Unterforen: Global Anti-Base Erosion (GloBE) Rules, Subject To Tax Rule (STTR)

Transfer pricing is the general term for the pricing of cross-border, intra-firm transactions between related parties. “Transfer pricing” therefore refers to the setting of prices at which transactions occur involving the transfer of property or services between associated enterprises, forming part of an MNE group.
The guidelines recommend that individual jurisdictions adopt a three-tiered approach to transfer pricing documentation: (i) a master file; (ii) a local file; and (iii) a country-by-country (CbC) report.
Unterforen: Master File, Local File, Country-by-Country Report (CbCR)