@book { DerBegriffdesArbeitgebersimLohnsteuerrecht,
    title = "Der Begriff des Arbeitgebers im Lohnsteuerrecht",
    author = "Johannes Maria Heinrich {Pohl}",
    year = "2025",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b22655",
    url = "https://www.peterlang.com/document/1521602"
}