ShiftingGrounds

What do Mitt Romney, Glasgow Rangers Football Club, Amazon, David Cameron’s father and some PFI hospitals have in common?  At first sight not much until you start to think about the accounting rules by which they organise their finances and then the answer falls into place: all these people and organisations have made extensive use of offshore financial c

Set in a small city of narrow medieval streets and buildings in which Erasmus once taught, the German university town of Freiburg is steeped in tradition. To the casual visitor it looks like the sort of place where Hansel and Gretel might have gone on to become undergraduates.