But what are they? and what does it mean?
Get the facts with our recommended academic resources
The Guardian is a good starting point with a simple briefing
View the video explainer - how to hide a million dollars. or the full newspaper coverage
This has key data with a methodology
sign up to an email guide to the key players.
Mossack Fonesca official statement.
Key commentary
Tax Justice Network website has news and reports on all tax havens and non-payment of taxes worldwide. See its reaction
Its Financial Secrecy Index ranks jurisdictions according to their secrecy and scale of offshore financial operations. in 2015 UK was ranked 15. It states that if British Crown dependencies were classed together Britain would be top of the list
Transparency International - also works to expose tax avoidance internationally.
See recent publications. They include reports on UK overseas territories. and this week issued a report on
what should be done to end the UK's role as a tax haven for the rich and corrupt!
OECD Reaction to the Panama Papers . The OECD has a Global Forum on Transparency and Exchange of Information for Tax Purposes this website has details of recent initiatives.
Oxfam report -
The IFC and Tax Havens: The need to support more responsible corporate tax behaviour
Report on US corporations
Report on US corporations
UK Government
HMRC strategy on tackling international tax avoidance. from multinationals.
Offshore evasion consultation - closed December 2015
Jeremy Corbyn criticism of government policy
LSE staff / student access to OECD Ilibrary tax materials.
This enables full text access to reviews of specific nations
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