Kommentar zu Art. 23 StHG Ausnahmen von der Steuerpflicht (3. Aufl.)
in: Zweifel/Beusch (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden, 3. Aufl., Basel 2017 (zusammen mit Alexander Greter)
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