Kommentar zu Art. 9 Abs. 1 VStG Inländerbegriff (3. Aufl.)
in: Zweifel/Beusch/Bauer-Balmelli (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Verrechnungssteuer, 3. Aufl., Basel 2024 (mit Stefan Oesterhelt)
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