Publication
Alexander Beuther, Sebastian Stephan, Peter Fettke
In: Jeffrey Owens, Robert Risse. Tax Law and Digitalization: The New Frontier for Government and Business. Principles, Use Cases and Outlook. Chapter 1 Pages 1-37 ISBN 978-94-035-3403-9 Wolters Kluwer AH Alphen aan den Rijn, Niederlande 2021.