@incollection{WeberWilke2014,
  author    = {J{\"o}rg-Andreas Weber and Kay-Michael Wilke},
  title     = {Besonderes Au{\"s}ensteuerrecht},
  series = {Lehrbuch internationales Steuerrecht},
  editor    = {Kay-Michael Wilke and J{\"o}rg-Andreas Weber},
  issn      = {978-3-482-63962-3},
  pages     = {267 -- 314},
  year      = {2014},
  language  = {de}
}