Nigam Nuggehalli

The Panama Papers leak is not representative of the fact that countries have become smarter at detecting money laundering. The global financial system continues to favour those with the means to hide

Switzerland finally signed an agreement to exchange information on potential money launderers and tax dodgers last week but neither this nor a modified tax avoidance treaty is likely to help India

His ground-breaking work in legal philosophy placed moral obligations at the centre of political and legal practices

The body for regulating anti-tax avoidance rules must have independent members to balance the revenue department's discretionary powers