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, Queensland, Australia, v. 2, n. 2, p. 342–362, 2022. Disponível em: https://sydneyacademics.com/index.php/ajmlra/article/view/222.. Acesso em: 5 jan. 2025.