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Big Data Analytics and the Future of Global Minimum Tax (BEPS and Pillar Two)

By Sourav Kumar Gupta
eBook
$6.47
By Sourav Kumar Gupta
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This book explores how big data, artificial intelligence, and advanced analytics are transforming international taxation and global tax governance. It examines the increasing role of digital data in modern tax systems and how governments and international organizations use data-driven technologies to improve transparency, compliance, and policy formulation.


The text discusses major global frameworks such as the OECD BEPS initiative and the global minimum tax (Pillar Two), highlighting how a...