@inbook{9de14ef7b7374f4f92cc2d4abde6429f,
title = "§ 7 MinBestG: PES-Pflicht bei Vorliegen einer obersten Muttergesellschaft in {\"O}sterreich [Art. 5 RL]",
author = "Martin Klokar and Valentin Bendlinger",
year = "2024",
language = "Deutsch",
isbn = "9783707349634",
pages = "219--226",
editor = "Georg Kofler and Michael Lang and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer",
booktitle = "MinBestG | Mindestbesteuerungsgesetz - Kommentar",
publisher = "Linde Verlag",
edition = "1.",
}