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SharePoint Online.

Date Column A - Date when the value changed to X, 
Date Column B - Date when the value changed to Y, 

How to create a calculated

Date Column C = Recent Modification or latest change in Column A Or Column B?
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Column C formula is

=IF([ColumnA]>[ColumnB], [ColumnA], [ColumnB])
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I think this maybe what you are looking for but we completely need more information like "What you are really looking to accomplish;"

Try... =IF([Modified]>[ColumnA], [Modified], IF([ColumnA]>[ColumnB], [ColumnA], [ColumnB]))

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SharePoint does not record when a COLUMN value changed; if you need that you must create a Workflow and do the administration yourself

If you mean you want the maximum value of the 3 columns:

DateA or DateB or Modified (SharePoints last registered anything-in-the-ITEM changed)

it is:

=MAX( [DateA] , [DateB] , [Modified] )

https://www.365csi.nl/vm365com/365coach/#/Calculated_Column_Functions_List

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