{"id":"https://openalex.org/W2801507996","doi":"https://doi.org/10.1007/978-3-662-55720-4_6","title":"Die Haftung des Steuerberaters nach dem Urteil des BGH vom 26.01.2017 \u2013 IX ZR 285","display_name":"Die Haftung des Steuerberaters nach dem Urteil des BGH vom 26.01.2017 \u2013 IX ZR 285","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2801507996","doi":"https://doi.org/10.1007/978-3-662-55720-4_6","mag":"2801507996"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-662-55720-4_6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-662-55720-4_6","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Digitalisierung im Spannungsfeld von Politik, Wirtschaft, Wissenschaft und Recht","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089132398","display_name":"Andreas Del Re","orcid":null},"institutions":[{"id":"https://openalex.org/I4387155394","display_name":"NBS Northern Business School","ror":"https://ror.org/0114gzh18","country_code":null,"type":"education","lineage":["https://openalex.org/I4387155394"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Andreas Del Re","raw_affiliation_strings":["NBS Northern Business School gGmbH, Hamburg, Deutschland"],"affiliations":[{"raw_affiliation_string":"NBS Northern Business School gGmbH, Hamburg, Deutschland","institution_ids":["https://openalex.org/I4387155394"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073512768","display_name":"Kai Christian Uhr","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kai Christian Uhr","raw_affiliation_strings":["Insolvenzverwaltung Dr. Kai Christian Uhr, N\u00fcrnberg, Deutschland"],"affiliations":[{"raw_affiliation_string":"Insolvenzverwaltung Dr. Kai Christian Uhr, N\u00fcrnberg, Deutschland","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003312035","display_name":"Manuel Giese","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Manuel Giese","raw_affiliation_strings":["Concentro Management AG, N\u00fcrnberg, Deutschland"],"affiliations":[{"raw_affiliation_string":"Concentro Management AG, N\u00fcrnberg, Deutschland","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010171449","display_name":"Paul Konrad","orcid":null},"institutions":[{"id":"https://openalex.org/I2800976808","display_name":"Fischer (Germany)","ror":"https://ror.org/04xpcky34","country_code":"DE","type":"company","lineage":["https://openalex.org/I2800976808"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Paul Markus Konrad","raw_affiliation_strings":["Fischer | Konrad GmbH, M\u00fcnster, Deutschland"],"affiliations":[{"raw_affiliation_string":"Fischer | Konrad GmbH, M\u00fcnster, Deutschland","institution_ids":["https://openalex.org/I2800976808"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5089132398"],"corresponding_institution_ids":["https://openalex.org/I4387155394"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.04451725,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"51","last_page":"66"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9889000058174133,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9889000058174133,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9620000123977661,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12954","display_name":"Law and Political Science","score":0.9524000287055969,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.5560231804847717},{"id":"https://openalex.org/keywords/humanities","display_name":"Humanities","score":0.5027196407318115},{"id":"https://openalex.org/keywords/philosophy","display_name":"Philosophy","score":0.38868263363838196}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5560231804847717},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5027196407318115},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.38868263363838196}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-662-55720-4_6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-662-55720-4_6","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Digitalisierung im Spannungsfeld von Politik, Wirtschaft, Wissenschaft und Recht","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","score":0.5199999809265137,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W93312527","https://openalex.org/W2603296253","https://openalex.org/W1589203209","https://openalex.org/W2557454913","https://openalex.org/W828925460","https://openalex.org/W11365241","https://openalex.org/W1013667899","https://openalex.org/W2559405764"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}