{"id":118864,"date":"2026-05-01T09:00:00","date_gmt":"2026-05-01T07:00:00","guid":{"rendered":"https:\/\/www.lca-tax.ch\/commentario-allart-18-della-legge-federale-sulle-tasse-di-bollo-operazioni-demissione\/"},"modified":"2026-04-17T10:33:30","modified_gmt":"2026-04-17T08:33:30","slug":"commentary-on-art-19a-of-federal-stamp-duty-law-entities-interposed-to-secure-taxes","status":"publish","type":"post","link":"https:\/\/www.lca-tax.ch\/en\/commentary-on-art-19a-of-federal-stamp-duty-law-entities-interposed-to-secure-taxes\/","title":{"rendered":"Commentary on Art. 19a of Federal stamp duty law, Entities interposed to secure taxes"},"content":{"rendered":"<p>Airoldi L. (2026), Commentario all\u2019art. 18 della Legge federale sulle tasse di bollo, in:<br \/>\nZweifel \/ Beusch \/ Cavelti (Hrsg.), Kommentar zum Schweizerischen Steuerrecht \u2013 Bundesgesetz \u00fcber die Stempelabgaben (StG), 3. Aufl., Basel 2026, Helbing &amp; Lichtenhahn Verlag.<\/p>\n<p>Publication only in German<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Airoldi L. (2026), Commentario all\u2019art. 18 della Legge federale sulle tasse di bollo, in: Zweifel \/ Beusch \/ Cavelti (Hrsg.), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[],"class_list":["post-118864","post","type-post","status-publish","format-standard","hentry","category-pubblicazioni-en"],"_links":{"self":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/posts\/118864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/comments?post=118864"}],"version-history":[{"count":1,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/posts\/118864\/revisions"}],"predecessor-version":[{"id":118995,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/posts\/118864\/revisions\/118995"}],"wp:attachment":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/media?parent=118864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/categories?post=118864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/tags?post=118864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}