@phdthesis{Schrepp2021,
  author      = {Caroline Schrepp},
  title       = {Steuerliche Verlustnutzung im R{\"u}ckwirkungszeitraum : \S 2 Abs. 4 UmwStG},
  type        = {doctoralthesis},
  pages       = {215},
  school      = {Universit{\"a}t Potsdam},
  year        = {2021},
}