@incollection{WeberWilke2014, author = {J{\"o}rg-Andreas Weber and Kay-Michael Wilke}, title = {Internationales Umwandlungssteuerrecht}, series = {Lehrbuch internationales Steuerrecht}, editor = {Kay-Michael Wilke and J{\"o}rg-Andreas Weber}, isbn = {978-3-482-63962-3}, pages = {98 -- 116}, year = {2014}, language = {de} }