Piyushkumar Patel, Hetal Patel, and 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, vol. 2, no. 2, pp. 342–362, Aug. 2022, Accessed: Jan. 05, 2025. [Online]. Available: https://sydneyacademics.com/index.php/ajmlra/article/view/222