@book { SteuerlicheSubstanzanforderungenanauslndischeGesellschaften,
    title = "Steuerliche Substanzanforderungen an ausländische Gesellschaften",
    author = "Maximilian {Stöwahse}",
    year = "2020",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b16926",
    url = "https://www.peterlang.com/document/1058842"
}