PIYUSHKUMAR PATEL; HETAL PATEL; DISHA PATEL. Exploring the BEAT (Base Erosion and Anti-Abuse Tax) under the TCJA: The Effect on Multinational Tax Strategies. Australian Journal of Machine Learning Research & Applications, Sydney, Australia, v. 2, n. 2, p. 342–363, 2022. Disponível em: https://ajmlra.org/index.php/publication/article/view/101. Acesso em: 14 mar. 2025.