@book { BesteuerungstillerReservennach4Abs1Satz3EStG,
    title = "Besteuerung stiller Reserven nach § 4 Abs.1 Satz 3 EStG",
    author = "Peter {Reiter}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1108283"
}