Piyushkumar Patel (2021) “The Implementation of Pillar Two: Global Minimum Tax and Its Impact on Multinational Financial Reporting”, Australian Journal of Machine Learning Research & Applications, 1(2), pp. 227–246. Available at: https://sydneyacademics.com/index.php/ajmlra/article/view/220 (Accessed: 5 January 2025).