Author

Sourav Kumar Gupta

Institution: KPMG (United States)

Observed institution: KPMG (United States)

ORCID: 0009-0007-3304-1334

Observed ORCID: 0009-0007-3304-1334

OpenAlex ID: A5045310276

International Tax Reform and Multinational Corporate Behavior: Conceptual Insights from the One Big Beautiful Bill Act Author

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Executive Summary of Editorial Service

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Accounting Standards, Banking Regulation, and Financial Intermediation: Evidence from IFRS Convergence and Modern Reporting Limitations

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Navigating the Dual Pillars of Financial Integrity: The Evolution of Taxation and Auditing in the Modern Indian Economy

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Financial Statement Analysis: Frameworks, Techniques, and Strategic Interpretation

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Executive Summary of Editorial Service

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

OECD Pillar Two and U.S. GILTI: Comparative Analysis and Policy Implications for Multinational Tax Compliance

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Foreign Tax Credits and Global Minimum Tax: Policy Challenges in Preventing Double Taxation for Multinational Enterprises

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

GILTI High-Tax Exception Elections: A Practitioner's Strategic Guide for Multinational Corporations.

2026 · Sourav Kumar Gupta · SSRN Electronic Journal

Works count: 9

Citation count:

H-index:

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