Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems.

Kollruss T

Open source

DOI
10.1371/journal.pone.0341321
Published
2026
Container
PloS one
Publisher
Not recorded
Open access
yes

Credibility signals

limited evidence Score 45/100 under policy 1.0.0. This is a metadata assessment, not a judgment of the paper's conclusions.

Show all credibility signals

Cite this work

BibTeX

@article{allodium:10.1371/journal.pone.0341321,
  title = {Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems.},
  author = {Kollruss T},
  year = {2026},
  journal = {PloS one},
  doi = {10.1371/journal.pone.0341321},
  url = {https://doi.org/10.1371/journal.pone.0341321}
}

RIS

TY  - JOUR
TI  - Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems.
AU  - Kollruss T
PY  - 2026
JO  - PloS one
DO  - 10.1371/journal.pone.0341321
UR  - https://doi.org/10.1371/journal.pone.0341321
ER  - 

APA

T, K. (2026). Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems.. PloS one. https://doi.org/10.1371/journal.pone.0341321

Source records