Piyushkumar Patel, Hetal Patel, Disha Patel. Navigating the BEAT (Base Erosion and Anti-Abuse Tax) under the TCJA: The Impact on Multinationals’ Tax Strategies. Australian Journal of Machine Learning Research & Applications. 2022;2(2):342-362. Accessed January 5, 2025. https://sydneyacademics.com/index.php/ajmlra/article/view/222