The Panama Papers: what’s been revealed so far?

The leak of 11.5m files from the Panama-based law firm Mossack Fonseca continues to create upheaval around the world. The documents were leaked to the German daily Süddeutsche Zeitung, which shared them with the Washington-based International Consortium of Investigative Journalists, the Guardian, the BBC and other media organisations.

This is a list of principal revelations by the Guardian.

Mossack Fonseca has been providing updated responses to the revelations on a dedicated website.

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