@book { BusinessCombinationsunderCommonControl,
    title = "Business Combinations under Common Control",
    author = "Christian {Rave}",
    year = "2022",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b19704",
    url = "https://www.peterlang.com/document/1194161"
}