@book{Herrmann+2023, url = {https://doi.org/10.3790/9783428588398}, title = {Steuersubjekte des ErbStG}, title = {Personengesellschaften zwischen Transparenz und Trennung}, author = {Nicole Herrmann}, publisher = {Duncker & Humblot}, address = {}, doi = {doi:10.3790/9783428588398}, isbn = {9783428588398}, year = {2023}, lastchecked = {2023} }