There are various other similar neural codecs, including Encodec and the Descript Audio Codec, but SoundStream was one of the first and has the most complete description in this journal paper.
N. Zeghidour, A. Luebs, A. Omran, J. Skoglund and M. Tagliasacchi. “SoundStream: An End-to-End Neural Audio Codec” in IEEE/ACM Transactions on Audio, Speech, and Language Processing, vol. 30, pp. 495-507, 2022 DOI: 10.1109/TASLP.2021.3129994
Publisher’s version (preferred)