In law, legal commentaries are explanations of the paragraphs or articles contained in one or more laws for use in practice or for the purpose of study.
Richner, F., Frei, W., Kaufmann, S., & Rohner, T. F. (2021). Kommentar zum Zürcher Steuergesetz (4. Aufl.). Verlag Zürcher Steuerrecht. Print version in ZHAW swisscovery