@incollection{2023:schmidt:b_das_bep, title = {B. Das BEPS-Projekt}, year = {2023}, note = {}, booktitle = {Die Umsetzung der GloBE Rules (Pillar Two) in den USA}, pages = {5--12}, edition = {}, author = {Schmidt, Nina, M.I.Tax}, publisher = {Tectum}, address = {Baden-Baden}, series = {Young Academics: Internationales Steuerrecht}, volume = {2} }