“…Recent research of the two-pillar solution has discussed the fairness issues of Pillar One and/or Pillar Two (i.e. de la Feria, 2022; Latif, 2022;Kanervo, 2021;Apriliasari, 2021;Vella, et al, 2021;Rootsma, 2021;Voorhoeve, 2021;Castro, 2020). However, only a limited number of which has also evaluated the internation equity aspect, which mostly turned out to focus on Pillar One by focusing on the aspect of entitlement to tax (Navarro, 2021;Lubis & Rahayu, 2021;Sydänmaanlakka, 2021).…”