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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While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said