Patrick Scherrer, in: Zweifel/Beusch/Matteotti (eds.), Commentary on Swiss Tax Law, International Tax Law – Double Taxation Agreements, Commentary on Art. 23 A,B OECD Model Tax Convention (Crediting of Foreign Withholding Taxes), 2nd ed., Basel 2025
Patrick Scherrer, in: Zweifel/Beusch/Matteotti (eds.), Commentary on Swiss Tax Law, International Tax Law – Double Taxation Agreements, Commentary on Art. 23 A,B OECD Model Tax Convention (Crediting of Foreign Withholding Taxes), 2nd ed., Basel 2025
