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Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems
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Thomas Kollruss
Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing
* E-mail: thomas.kollruss@gmail.com
Affiliation Department of Business & Law, IU International University of Applied Sciences, Erfurt, Germany
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https://orcid.org/0000-0001-8402-711X
Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems
- Thomas Kollruss
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- Published: February 2, 2026
- https://doi.org/10.1371/journal.pone.0341321