<?xml version="1.0" encoding="utf-8"?>
<export-example>
  <doc>
    <id>2673</id>
    <completedYear/>
    <publishedYear>2025</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition>1. Aufl./Lfg. 04.2025</edition>
    <issue>online first im Modul „REthinking:Tax digital“ der Otto Schmidt Online Datenbank</issue>
    <volume/>
    <type>bookpart</type>
    <publisherName>Dr. Otto Schmidt</publisherName>
    <publisherPlace>Köln</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>1</belongsToBibliography>
    <completedDate>2025-04-01</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Ertragsbesteuerung von Kryptowerten</title>
    <parentTitle language="deu">Digitalisierung im Steuerrecht – ein Handbuch</parentTitle>
    <identifier type="isbn">978-3-504-20710-6</identifier>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="frontdoor_url">https://opus4.kobv.de/opus4-hs-augsburg/2673</enrichment>
    <licence>Deutsches Urheberrecht (UrhG)</licence>
    <author>Maximilian Freyenfeld</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Kryptowährung</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Steuerlehre</value>
    </subject>
    <collection role="ddc" number="34">Recht</collection>
    <collection role="institutes" number="">School of Business</collection>
    <collection role="DFG-Fachsystematik" number="113">Rechtswissenschaften</collection>
    <collection role="persons" number="freyenfeld">Freyenfeld, Maximilian (Prof. Dr.)</collection>
  </doc>
</export-example>
