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The Curious Case of the Vanishing Cost (and Tax) Base – Is AI Quietly Engineering BEPS?

Year: 2026

Type: article

Source: International Transfer Pricing Journal

DOI: 10.59403/6edkp3

Author: Kunal Dutta

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Industry, innovation and infrastructure

Open Access status: closed

OpenAlex ID: W7225330078

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