Law firm Mossack Fonseca in Panama City, which specialises in setting up offshore companies, is at the center of the Panama Papers controversy. Photograph: Joe Raedle/Getty Images

The source behind the Panama Papers, the largest leak in the history of data journalism, has said he is willing to co-operate with law enforcement age(...)

HSBC’s Swiss banking arm helped customers avoid taxes and hide millions of dollars,  a report has found. Photograph: Fabrice Coffrini/AFP/Getty Images

The Swiss banking sector and its famous or infamous secrecy laws have been under pressure since the global financial downturn as governments around t(...)