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zsis) - Center for Swiss and International Tax Law

zsis) - quarterly expenditure

Since 2019 the articles of the zsis) are summarised in quarterly issues by year. Allocation is based on the publication date and makes it easier to find and cite the information on the zsis) published essays. You will find all articles since 2019 in the archive below.

Archive

Article description

The designation of the articles is regulated as follows: The articles are numbered per calendar year, starting with "A1". "A1" is therefore the first article published in a calendar year. The contributions are numbered consecutively over all quarterly issues published in a year.

Citation

All articles are equipped with marginal numbers. This allows you to cite the relevant reference directly. The marginal numbers start again at 1 for each article.

The page numbers of the articles (PDF version) are based on the quarterly issues. The quarterly issues are numbered consecutively. This means that the first published article per quarter starts with page number 1 and all articles published in this quarter are then numbered consecutively. However, the page number is only for orientation in the PDF document. When citing the articles on the zsis), the marginal numbers should be used.

You will find a concrete citation suggestion both in the online version and in the PDF document with each article on the zsis).

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