@incollection{2023:schmidt:d_die_ums,
title = {D. Die Umsetzung in den USA},
year = {2023},
note = {},
booktitle = {Die Umsetzung der GloBE Rules (Pillar Two) in den USA},
pages = {41--90},
edition = {},
author = {Schmidt, Nina, M.I.Tax},
publisher = {Tectum},
address = {Baden-Baden},
series = {Young Academics: Internationales Steuerrecht},
volume = {2}
}