@book { DieSteuerumgehungiSd42AO,
    title = "Die Steuerumgehung i. S. d. § 42 AO",
    author = "Chiu {Chen}",
    year = "2014",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/978-3-653-05139-1",
    url = "https://www.peterlang.com/document/1050413"
}