@book { DiesteuerlicheSubjektqualifikationdesPrivateExpressTrust,
    title = "Die steuerliche Subjektqualifikation des Private Express Trust",
    author = "Hartmut {Winkler}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1092504"
}