Impôt fédéral direct, LIFD

The specialized book "Federal Direct Tax, LIFD" offers a comprehensive analysis of Swiss legislation regarding direct federal tax law. It combines the expertise of professionals from various fields, including lawyers, tax experts, and administrative officials, to provide an in-depth perspective on the functioning of one of the central taxes in Switzerland. The second edition of the work takes into account developments from the past seven years, including relevant case law and significant reforms in tax law. These updates are particularly valuable for the application and understanding of cantonal tax laws. The book is authored under the guidance of an experienced university professor and a judge, both of whom have extensive practical experience in tax law. It is an indispensable reference work for anyone dealing with tax law in Switzerland.