How Pillar Two Is Reshaping Global Tax Strategies and What It Means for Azerbaijan’s Investment Attractiveness
Pillar Two is reshaping the global tax landscape by introducing a 15% minimum effective tax rate for large multinational enterprises. As more than 50 jurisdictions implement these rules, tax is becoming an increasingly important factor in how global businesses structure their operations and investments. The reform is also influencing how investors assess markets, with greater attention to regulatory stability, infrastructure, and the broader business environment. This article explores how these developments may affect international tax strategies and what they could mean for Azerbaijan’s investment attractiveness.