@incollection{2023:schmidt:a_einleit, title = {A. Einleitung}, year = {2023}, note = {}, booktitle = {Die Umsetzung der GloBE Rules (Pillar Two) in den USA}, pages = {1--4}, edition = {}, author = {Schmidt, Nina, M.I.Tax}, publisher = {Tectum}, address = {Baden-Baden}, series = {Young Academics: Internationales Steuerrecht}, volume = {2} }