{"type": {"key": "/type/work"}, "title": "Die Kapitalerh\u00f6hung im Ertragsteuerrecht", "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL16085916A"}}], "key": "/works/OL44697294W", "latest_revision": 1, "revision": 1, "created": {"type": "/type/datetime", "value": "2026-01-03T04:03:05.741748"}, "last_modified": {"type": "/type/datetime", "value": "2026-01-03T04:03:05.741748"}}