The Panama Papers are 11.5 million leaked documents that were published beginning on April 3, 2016. The papers detail financial and attorney–client information for more than 214,488 offshore entities. The documents, some dating back to the 1970s, were created by, and taken from, former Panamanian offshore law firm and corporate service provider Mossack Fonseca, and compiled with similar leaks into a searchable database.
Poster issued by the British tax authorities to counter offshore tax evasion
Offshore financial centre
An offshore financial centre (OFC) is defined as a "country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy."
IFSC, Dublin, Ireland. Ireland is a top-five conduit OFC, the largest global tax haven, and the third-largest OFC shadow banking centre.
Spuerkeess Bank HQ, Luxembourg. Luxembourg is the second largest Sink OFC, the sixth largest global OFC, and the second largest OFC shadow banking centre.
Singapore Exchange, SGX Centre, Singapore.
Dutch Stock Exchange, Amsterdam, the Netherlands. The Netherlands is the largest global Conduit OFC, and is the 5th largest global OFC, and is the 4th largest shadow banking OFC.
