A QFR in the Watchtower asks "
n what sense was the apostle Paul “caught away to the third heaven” and “into paradise”?—2 Cor. 12:2-4."
They've been flip flopping regarding this, stating that it is Paul talking about himself to Paul talking about the congregation and back again to Paul talking about himself.
It appears that three years ago David Splane gave a talk during the convention explaining their latest ideas and it has taken all this time for it to get into print.
In summary the article states
“The third heaven” mentioned at 2 Corinthians 12:2 is likely the Messianic Kingdom in the hands of Jesus Christ and the 144,000, the “new heavens.”—2 Pet. 3:13.
It is “the third heaven” because the Kingdom is a superlative, an elevated, form of rulership.
The “paradise” into which Paul was “caught away” in vision likely refers to (1) the physical Paradise to come on earth, (2) the spiritual paradise that will exist then, which will be more extensive than the spiritual paradise that exists now, and (3) “the paradise of God” in heaven that will coexist in the new world.
Accordingly, the new world will be a combination of the new heavens and the new earth. It will be a new arrangement, including both the heavenly Kingdom government and mankind serving Jehovah on a paradise earth.
They are not sure what it means but since the word 'third' is used they think the paradise that is referenced in the scripture has three meanings.
EdenOne also made a comment about this new light that was introduced at the Convention four years ago and his records show a different idea to the threefold meaning of heaven than mentioned in the current Watchtower. Which means they've tweaked their own ideas since. He said -
The Bethel speaker then explained that the "paradise" seen by Paul is a three-fold reallity: a) A paradise in heavens that will be the reward for the 144.000 anointed christians; b) the present "spiritual paradise" among Jehovah's people; c) the future paradise on earth. He repeated this twice for good measure.