@book { DieBekmpfungderSteuerumgehung,
    title = "Die Bekämpfung der Steuerumgehung",
    author = "Ralf {Oberheide}",
    year = "2018",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b13741",
    url = "https://www.peterlang.com/document/1068321"
}