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