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Case studies in fiscal law

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21 juil. 2026
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OIMin Ordinance in Swiss Law: Constitutional Analysis

Case study - 1 pages - Fiscal law

Analysis of the principle of legality in tax matters in Switzerland, focusing on the OIMin Ordinance and its constitutional implications.

17 juil. 2026
docx

Withholding Tax Impact on Payroll Management

Case study - 3 pages - Fiscal law

The implementation of withholding tax at source has significantly impacted payroll management, requiring adaptations in payroll software, new procedures, and increased workload for HR services.

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