@article{SchmidtPeuthertMuelleretal.2021,
  author    = {Christoph Schmidt and Benjamin Peuthert and Robert M{\"u}ller and Daniel Simon Schaebs},
  title     = {Perspektiven f{\"u}r den k{\"u}nftigen Umfang und die Nutzung von digitalen Daten im Besteuerungsverfahren (Teil II)},
  series   = {Beck.digitax},
  volume    = {2.2021},
  number    = {5},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {2698-895X},
  pages     = {309 -- 321},
  year      = {2021},
  language  = {de}
}