Abstract
ABSTRACT: Over the past eight years, a series of major document leaks has shone a spotlight on tax havens and their users. the Panama Papers, made up of 11.5 million documents from the offshore law firm Mossack Fonseca, broke in 2016. Next came the Paradise Papers in 2017, a trove of even more material, mostly from the Bermuda-based law firm Appleby and two other offshore corporate services providers. The Pandora Papers, published in October 2021, constituted the largest and most comprehensive such leak yet. Several earlier, smaller leaks—including the Swiss Leaks in 2015 (from the Swiss subsidiary of the British multinational bank HSBC) and Lux Leaks in 2014 (detailing tax arrangements for multinationals devised by the accounting firm PricewaterhouseCoopers and the Luxembourg government)—had garnered less publicity but likewise revealed the shameless activities of lawyers, accountants, bankers, and their clients.
Published Version
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