@book { VerlustabzugbeiPersonenundKapitalgesellschaften,
    title = "Verlustabzug bei Personen- und Kapitalgesellschaften",
    author = "Martina {Bayer}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1106678"
}