Private Eye revealed that Edward Troup, appointed executive chair of HMRC in April 2016, was a former partner with Simmons & Simmons, the London-based legal firm whose clients included the Panama-registered fund created by David Cameron's father, Blairmore Holdings.[318][319] Papers obtained by the Süddeutsche Zeitung and ICIJ reveal Simmons & Simmons' close relationship with running offshore companies and major overseas property owners, including an investment company run on behalf of Sheikh Hamad bin Abdullah Al Thani, while Troup was its senior tax partner.[320]
With many U.S. states allowing medical marijuana or related products, the plant has become a go-to remedy to ease a variety of symptoms and conditions. We’ve had significant reader interest in how the countries International Living covers are dealing with this issue. The concern: If I settle in a certain country, can I continue to use medical marijuana...

Petroleum Minister José Maria Botelho de Vasconcelos had power of attorney for an offshore company in 2002, when he became petroleum minister after previously being employed for a number of years as an executive at Sonangol,[439] according to the leaked documents. He denies wrongdoing.[441] ICIJ partner Le Monde says it has seen documents that show he was the proxyholder for Medea Investments Limited, founded in Niue in 2001, and moved to Samoa five years later. The company, which issued only bearer bonds, had a capitalization of $1 million, and closed in 2009.[439] He has never previously been accused of corruption.[442]
The Mossack Fonseca files show Khashoggi appeared as early as 1978, when he became president of the Panamanian company ISIS Overseas S.A. The documents reveal that Fonseca's clients included Sheikh Kamal Adham, Saudi Arabia's first intelligence chief (1963–79), brother-in-law of King Faisal, who was named by a US Senate committee as the CIA's “principal liaison for the entire the Middle East from the mid-1960s through 1979”. Adham controlled offshore companies involved in the B.C.C.I. banking scandal.[380]
The number of tourists from Europe grew by 23.1 percent during the first nine months of 2008. According to the Tourism Authority of Panama (ATP), from January to September, 71,154 tourists from Europe entered Panama, 13,373 more than in same period the previous year. Most of the European tourists were Spaniards (14,820), followed by Italians (13,216), French (10,174) and British (8,833). There were 6997 from Germany, the most populous country in the European Union. Europe has become one of the key markets to promote Panama as a tourist destination.
According to Senegalese daily Libération, the money-laundering unit Tracfin became interested in 2006 in a €300,000 payment from Groupe Marck, a French company specializing in military uniforms and anti-riot gear, to a Monaco-based entity called Citp. Citp was managed by Kane, a close friend of the president's chief of staff, Maixent Accrombessi, himself held in Paris and interrogated in August 2015. French officials wanted to ask Accrombessi about a contract between Marck and the Gabonese Ministry of the Interior for €7 million. The head of Marck, Philippe Belin, was also held and questioned. The investigation was assigned to Roger Le Loire [fr], who also conducted the so-called "ill-gotten goods" investigation, which targeted a number of African leaders including the father and predecessor of Ali Bongo Ondimba, the current president of Gabon.[31]

Bjarni Benediktsson, Iceland's finance minister and the chairman of Gunnlaugsson's coalition partner, comes from one of Iceland's wealthiest families. He confirmed that he owned 33% of Falson & Co., a Seychelles shell company founded in 2005 to purchase real estate in Dubai. It was still active in 2009, when Benediktsson was already a member of parliament with financial disclosure requirements. He said he registered the company with tax authorities, and he was not aware that it was registered in the Seychelles.[196] Minister of the Interior Ólöf Nordal and her husband had powers of attorney for Dooley Securities S.A., an offshore company located in Panama. She said that the company was founded for her husband but was never used, so she did not think she had to disclose it.[196] Hrólfur Ölvisson, the managing director of Gunnlaugsson's Progressive Party, says the Mossack Fonseca companies that list his name have been inactive a very long time, and were legal.[196]

In 2010, it was estimated that 94.1 percent of the population was literate (94.7 percent of males and 93.5 percent of females).[83] Education in Panama is compulsory for the children between 6 and 18. In recent decades, school enrollment at all levels, but especially at upper levels, has increased significantly. Panama used to participate in the PISA exams but due to debts and unsatisfactory exam results is postponing participation until 2018.[84]
As of the 2000 census, the city's median household income was $31,572, and the median income for a family was $40,890. Males had a median income of $30,401 versus $21,431 for females. The city's per capita income was $17,830. About 12.1% of families and 17.2% of the population were below the poverty line, including 24.5% of those under age 18 and 14.9% of those age 65 or over.
Newspaper Inkyfada had access to the documents and reported a dozen politicians, former government officials and lawyers had been implicated, as well as a leading media figure. Monday April 4, 2016 it reported that the former secretary-general of the Nidaa Tounes political party, Mohsen Marzouk, who was also the coordinator of the new political party, Machrouu Tounes, was on the point of creating his own account in December 2014, in the first presidential elections. Marzouk had written Mossack Fonseca about a company in the Virgin Islands, emphasizing a desire to hold funds and conduct business overseas. Marzouk denies this and has filed a defamation complaint.[481]
Panama is bounded to the north by the Caribbean Sea (an extension of the Atlantic Ocean) and to the south by the Pacific Ocean. It has an elongated S shape, with its Caribbean coastline stretching some 800 miles (1,290 km) and the Pacific coast some 1,060 miles (1,700 km); however, a line drawn from the Costa Rican frontier in the west to the Colombian border in the east would extend only 480 miles (770 km). The shortest distance across the isthmus is about 30 miles (50 km), from the mouth of the Nergalá (Necategua) River, which flows into the Gulf of San Blas on the Caribbean shore, to the mouth of the Chepo River on the Pacific coast. Nearly as narrow is the portion of the isthmus traversed by the Panama Canal.
The Panama Papers are 11.5 million leaked documents that detail financial and attorney–client information for more than 214,488 offshore entities.[1][2] The documents, some dating back to the 1970s, were created by, and taken from, Panamanian law firm and corporate service provider Mossack Fonseca,[3] and were leaked in 2015 by an anonymous source.[4]

Tourism in Panama is rapidly growing.[citation needed] It has maintained its growth over the past five years due to government tax and price discounts to foreign guests and retirees. These economic incentives have caused Panama to be regarded as a relatively good place to retire.[citation needed] Real estate developers in Panama have increased the number of tourism destinations in the past five years because of interest in these visitor incentives.[65]
Leaked documents show that daughters Leyla and Arzu Aliyeva both hold shares in Exaltation Limited, incorporated in April 2015 for "holding UK property". Child & Child, a London law firm that registered it and obtained nominee directors for it though the Jersey branch of Mossack, claimed in doing so that the women had no political connections.[30][334]
The Panama Papers is a documentary that portrays the history of the global leak that involved a now infamous legal services company based in Panama, and its activities involved in setting up offshore shell companies to help celebrities, politicians and powerful figures from around the globe, in avoiding taxes, money laundering, and other financial crimes. This issue, of global relevance since it involves sistemic corruption in the global financial system and most countries around the world, was, however, poorly explained in this movie.
Conservative supermarket magnate Ricardo Martinelli was elected to succeed Martin Torrijos with a landslide victory in the May 2009 presidential election. Martinelli's business credentials drew voters worried by slowing growth due to the 2008 financial crisis.[45] Standing for the four-party opposition Alliance for Change, Martinelli gained 60 percent of the vote, against 37 percent for the candidate of the governing left-wing Democratic Revolutionary Party.
On April 7, 2016, the Anti Corruption Commission Bangladesh launched an inquiry to obtain details of the businesses and individuals allegedly affiliated with Mossack Fonseca.[336] Allegations have been made against thirty-two Bangladeshi individuals and two corporations, however, media outlets staking this claim have referenced an old ICIJ database of information compiled during the investigation of the 2013 Offshore Leaks.[337]
The military dictatorship, at that time[when?] supported by the United States[citation needed], perpetrated the assassination and torture of more than one hundred Panamanians and forced at least a hundred more dissidents into exile. (see Zárate 15).[31] Noriega also began playing a double role in Central America under the supervision of the CIA.[citation needed] While the Contadora group conducted diplomatic efforts to achieve peace in the region, Noriega supplied Nicaraguan Contras and other guerrillas in the region with weapons and ammunition.[27]
Citing leaked diplomatic cables, Fortune writer Chris Matthews speculated that Obama and Clinton may have supported the agreement, after opposing it while campaigning for office, because it was a quid pro quo for Panamanian support of US efforts against drug trafficking. In any event, he notes, while it is true that the agreement abolished limits on fund transfers between the US and Panama, the Obama administration insisted that the two countries first sign a Tax Information and Exchange Agreement as well, which facilitated the exchange of tax information between the countries.[419]

Mr. Cameron, whose father was a client of the Panamanian law firm, initially said he had not benefited from any “offshore funds,” only to confirm later that he and his wife had profited when they sold shares in an offshore trust for 30,000 pounds ($42,160) in 2010, the year he became prime minister. (The dividends they earned were declared and taxed, Mr. Cameron said.)
Jean-Claude N'Da Ametchi, an advisor to former president Laurent Gbagbo, who refused to accept that he lost an election in 2010, is also mentioned in the leaked documents.[439] The European Union sanctioned banker N'Da Ametchi in 2011 for helping to finance the Gbagbo regime.[439] His offshore company, Cadley House Ltd, was registered in the Seychelles with bearer bonds and a bank account in Morocco.[439] N'Da Ametchi sent email in 2011 to the Geneva office of Mossack Fonseca, naming the Geneva bank Pasche financial managers of the company.[439] In September 2012 he acted as sole director to request they transfer its registration to Abidjan. Neither Mossack Fonseca nor the banks mentioned the European sanctions; these were eventually lifted in 2012.[439] The company was apparently still active in 2015, according to documents seen by Le Monde.[439] He is currently an advisor to former prime minister Charles Konan Banny, who lost the October 2015 presidential election.[439]
A screenshot showed that authorities had forced all websites to delete content about the Panama Papers.[342] Foreign websites such as WikiLeaks and China Digital Times are blocked from mainland China. On Sina Weibo, a Twitter-like social media website, censors deleted content about the Panama Paper. However, the name of Xi's brother-in-law got through, and Weibo users tried to circumvent them with less obvious language such as "brother-in-law", "Canal Papers" (for the Panama Canal), and so on.[343] Despite the censorship, Weibo search ranking was topped by phrases seemingly related to the Panama Papers, such as "tax evasion", "document", "leak" and "Putin".[344]

CEO and then Chairman of Citibank (1998–2006) Sanford I. Weill appears in the documents as sole shareholder of April Fool, a company based in the British Virgin Islands that managed a yacht of the same name from 2001–2005. Weill's second company, Brightao, includes Chinese and American investors and holds share in a Chinese insurance and risk-management firm, Mingya Insurance Brokers.

To start this tour, you will follow the Panama Canal north to the town of Gamboa, where the Chagres River meets the canal. You will begin the wildlife viewing from a boat on the waters of the canal and Gatun Lake. You will ride along the waters of the Panama Canal right next to the ships passing through as well as have an up close view of the the abundant wildlife on its shores.  You will visit the famous Monkey Islands where you will see capuchins, howlers, and tamarins. Once you finish with the canal and lake boat ride (around 90 minutes), you will head 45 minutes north to the Caribbean side of Panama. You will visit the Agua Clara Visitor Center to see the new expansion locks working up close.  Located on the west side of the brand new Agua Clara Locks, the Agua Clara Visitor Center allows you to observe transiting vessels from a scenic lookout point and learn first hand about the various operations of the Panama Canal, the history of its construction, its participation in the world markets, and the importance of its watershed. An observational deck lets you watch the ships pass through the Agua Clara Locks on their way to the Pacific or Atlantic oceans. The next stop will be a visit to San Lorenzo National Park where you will visit a remote rainforest full of flora and fauna, followed by a freshly made picnic lunch and a tour Fort San Lorenzo. A 400 year old Spanish fort on a scenic cliff overlooking the Caribbean, here you will recount the many attacks by pirates and privateers that happened at one of the most historically important places in Panama.  The Fort of San Lorenzo, located on an 80 foot (25m) cliff overlooking the Caribbean Sea at the estuary of the Chagres River, was declared a UNESCO World Heritage Site in 1980 along with the fortifications of the city of Portobelo. It was part of the defensive system for the transatlantic trade of the Spanish Crown, and is a fine example of military architecture of the seventeenth and eighteenth centuries. The Fort of San Lorenzo is one of the oldest fortresses in Spanish America. Here you will recount the many attacks by pirates and privateers that happened at one of the most historically important places in Panama.  Once you finish the tour of the fort, you will return to Panama City for hotel drop off.
Being from Argentina, I was interested in this documentary because our President was one of the many figures in Western politics mentioned in this scandal. However, as in the other cases mentioned on the movie, the movie barely makes a passing mention of the case and doesn't bother to explain it in detail. Instead of explaining, step by step, how the process of setting up an offshore company works, exactly what each politician mentioned was involved in, and what the evidence against them was (which could have helped bring transparency into this important issue), the movie wastes time (more than an hour to be precise) talking about the journalists involved, how their investigation took place, and describing their collaborative international process in combing through the evidence, in what feels like a self-congratulatory exercise. While in itself interesting, I believe me and most of the audience were more interested in the actual contents of the Panama Papers itself and not on the journalistic process which made it happen. The documentary, in my opinion, gives an undue weight on this aspect of the story. The second part, on which the arrests made in Panama are described, is more interesting, but this extends for only 20 minutes, before we are back to the journalistic side of the story again.

In addition to the much-covered business dealings of British prime minister David Cameron and Icelandic prime minister Sigmundur Davíð Gunnlaugsson, the leaked documents also contain identity information about the shareholders and directors of 214,000 shell companies set up by Mossack Fonseca, as well as some of their financial transactions. It is generally not against the law (in and of itself) to own an offshore shell company, although offshore shell companies may sometimes be used for illegal purposes.
Reporters sorted the documents into a huge file structure containing a folder for each shell company, which held the associated emails, contracts, transcripts, and scanned documents Mossack Fonseca had generated while doing business with the company or administering it on a client's behalf.[52] Some 4.8 million leaked files were emails, 3 million were database entries, 2.2 million PDFs, 1.2 million images, 320,000 text files, and 2242 files in other formats.[52][59]
Some 600 Israeli companies and 850 Israeli shareholders are listed. Among the Israeli names found in the leaked documents are top attorney Dov Weissglass, who was the bureau chief of deceased prime minister Ariel Sharon; Jacob Engel, a businessman active in the African mining industry; and Idan Ofer, a member of one of Israel's wealthiest families, according to Haaretz.[361]
^ MOVIN: an independent political movement based in Panama, focused on influencing and monitoring the independence, efficiency and transparency of government institutions and their management. See "Civil Society | Policy Areas | ERCAS – European Research Centre for Anti-Corruption and State-Building". www.againstcorruption.eu. Archived from the original on November 10, 2016.
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