@book { MinderundMehrabfhrungennach14Abs427Abs6KStG,
    title = "Minder- und Mehrabführungen nach § 14 Abs. 4, § 27 Abs. 6 KStG",
    author = "Arne {von Freeden}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1108052"
}