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Panama Papers

The Panama Papers were a large leak of financial and legal documents from the Panamanian law firm Mossack Fonseca, published in 2016.

By Ethan Anderson| Reviewed by Olivia Bennett, Standards & Fact-Checking Lead| Updated July 26, 2026|2 min read| Fact-checked

The Panama Papers were a large leak of financial and legal documents from the Panamanian law firm Mossack Fonseca, published in 2016. The records exposed how offshore companies were used by people and entities in many countries to conceal assets, evade taxes, and in some cases launder money or bypass sanctions. The leak is considered one of the largest data leaks in history.

Background

The Panama Papers were based on leaked internal records from Mossack Fonseca, a Panama-based law firm that specialised in offshore company formation and related services. The documents covered many years of activity and were analysed by an international network of journalists.

Disclosure and publication

The leak was first received by journalists and then shared with the International Consortium of Investigative Journalists and media partners. Their reporting began in April 2016 and revealed the scale of the offshore system described in the records.

Revelations and impact

The documents linked offshore structures to politicians, business figures, and other public personalities in many countries. The reporting triggered criminal investigations, policy debates, and political fallout, including some resignations and resignations from office.

Broader significance

The Panama Papers intensified scrutiny of tax havens, shell companies, and global financial secrecy. They are widely cited as a landmark investigative journalism project because of both the volume of data and its international impact.

Key facts

  • The leaked material consisted of millions of emails, contracts, PDFs, and other records from Mossack Fonseca.
  • The documents showed the use of offshore entities and shell companies for asset concealment and tax avoidance.
  • The leak was published through a cross-border reporting project led by the ICIJ.
  • The revelations led to investigations, resignations, and public debate in multiple countries.
  • The Panama Papers became a major reference point in discussions of offshore finance and financial secrecy.
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Canadian context

Canadian readers may know the Panama Papers through the international reporting that also examined offshore holdings connected to people with ties to Canada and through broader debates about tax avoidance, transparency, and financial regulation.

Frequently asked questions

What were the Panama Papers?
They were a leak of about 11.5 million financial and legal documents from Mossack Fonseca that exposed offshore structures used to hide wealth and, in some cases, evade taxes or launder money.
Who exposed the Panama Papers?
The documents were analysed and published by the International Consortium of Investigative Journalists and a global network of media partners, after being received from an anonymous source.
Why were the Panama Papers important?
They revealed how offshore companies and tax havens were used on a large scale, leading to investigations, resignations, and renewed debate about financial secrecy.
Were all offshore companies mentioned illegal?
No. Offshore structures can be legal, but the leak showed that some were used for tax evasion, money laundering, sanctions evasion, and other wrongdoing.
Which firm was at the centre of the leak?
Mossack Fonseca, a Panamanian law firm that created and managed offshore entities for clients around the world.
When were the Panama Papers published?
The first major publications appeared in April 2016.

References

  1. International Consortium of Investigative Journalistshttps://www.icij.org/investigations/panama-papers/
    Supports: Describes the Panama Papers as a leak of more than 11.5 million financial and legal records and explains the investigation's scope and impact.
  2. BBC Newshttps://www.bbc.com/news/world-35954224
    Supports: Explains the scandal, identifies Mossack Fonseca as the source firm, and notes the use of tax havens to hide wealth.
  3. Encyclopaedia Britannicahttps://www.britannica.com/money/Panama-Papers
    Supports: Summarizes the leak, its April 2016 publication, and its connection to offshore accounts and tax avoidance.
  4. International Consortium of Investigative Journalistshttps://www.icij.org/investigations/panama-papers/20160403-panama-papers-global-overview/
    Supports: Provides an overview of the global revelations and mentions the involvement of world leaders and offshore holdings.