Piyushkumar Patel, Hetal Patel, Deepu Jose. Implementation of Global Minimum Tax: Challenges and Opportunities for U.S. Multinationals. Aus. J. of Machine Learning Res. & App. 2024;4(2):194-214. Accessed March 14, 2025. https://ajmlra.org/index.php/publication/article/view/103