@book { TheExtraterritorialIncomeExclusionActcouldbeexpansiveBananas,
    title = "The Extraterritorial Income Exclusion Act could be expansive Bananas",
    author = "Jan {Neugebauer}",
    year = "2003",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783832467579",
    url = "https://m.diplom.de/document/221717"
}