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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals
Jean-Michel Henry and Mona El-Begawi of Deloitte Luxembourg examine the complexities created by timing differences in Luxembourg, EU, and OECD tax regimes
Samuel Fernandes de Almeida of MFA Legal & Tech assesses whether Portugal’s 7.5% surcharge on non-residents aligns with the EU’s free movement of capital principle and passes the proportionality test
Senior McCarthy Tétrault tax practitioners highlight significant updates and implications for multinationals as Canada’s transfer pricing rules become more closely aligned with OECD guidance