@incollection{WeberWilke2014,
  author    = {J{\"o}rg-Andreas Weber and Kay-Michael Wilke},
  title     = {Steuerausl{\"a}nder mit Inlandsbeziehungen : die Einzelsteuergesetze},
  series = {Lehrbuch Internationales Steuerrecht},
  editor    = {Kay-Michael Wilke and J{\"o}rg-Andreas Weber},
  issn      = {978-3-482-63962-3},
  pages     = {347 -- 387},
  year      = {2014},
  language  = {de}
}