Rudolf Elmer’s name hit the international headlines when he was exposed as the whistle-blower on the activities of his former employer, Swiss bank Julius Bär, in the Cayman Islands, handing over the names of 2,000 tax evaders to WikiLeaks. The episode was one of a number that focused attention on tax havens. In an exclusive interview, Elmer explains why he did it, what the impact has been on the world and his life and why he is the one being treated as a criminal.
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Hany Elnaggar examines how Gulf Cooperation Council countries are internalising transfer pricing norms within evolving fiscal systems shaped by both Islamic and international influences
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