@book { bergangstillerReservenimSteuerrechtderKapitalgesellschaft, title = "Übergang stiller Reserven im Steuerrecht der Kapitalgesellschaft", author = "Isabel {Reinhardt}", year = "2021", publisher = "Peter Lang Verlag", address = "Berlin, Germany", url = "https://www.peterlang.com/document/1086483" }