Rudolf Elmer is a brave man. To see why, look here.
He has responded to my blog entitled 'Accountants - part of the problem or part of the solution?' saying:
Unfortunately, I am convinced that we, the accountants are the key problem because we, the accountants know preciously why, how and when the money has to flow through certain jurisdictions and even could stop those transactions. However, as long as the accountants do not have any ethical or moral values the system will remain the same. If an accountant has ethical or moral values and stands up for it and exposes him-/herself and his entire family must be protected by the law. The law protects a the moment the big bulk of dubious transactions and not the accountants. If the accountants would be protected a big bulk of the dubious transactions would be eliminated in a short period of time. There are many accountants who struggle, but they cannot talk, it is just too dangerous. I[f] the Accountants talk [neither] the bankers nor the lawyers could manipulate the system.
Therefore, I believe a big change has to happen in the field of the protection of honest Accountants and as you say the Country by Country Accounting would help tremendously.
Don't doubt it: being honest is tough. It's cost Rudolf a lot. And don't also doubt it: the accountancy profession is not just lacking morals, it's not even amoral, its attitudes are immoral.
It is why I see attacking the Big 4 and what they do in the Secrecy Space that the secrecy jurisdictions provide as so important.