Comparative analysis of CFC legislation in Germany, Austria, and South Africa and implications for the legal design of CFC tax law with regard to its effectiveness in relation to foreign tax refund systems (own illustration).
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Comparative analysis of CFC legislation in Germany, Austria, and South Africa and implications for the legal design of CFC tax law with regard to its effectiveness in relation to foreign tax refund systems (own illustration).
创建时间：
2026-02-02
