Although Switzerland is not a typical tax haven, Switzerlands legal system has some distinctive features that allows foreign individuals and companies to evade taxes. The most important is the distinction between tax evasion and tax fraud, with only the latter being a criminal offense. Therefore...

In June 2003 leading investment banks announced the adoption of the Equator Principles, a voluntary set of guidelines developed by the banks for managing social and environmental issues related to the financing of infrastructure projects. Andreas Missbach discusses the Equator Principles...