World leaders, aides and families, sports and movie stars are among those named in a huge leak of documents dubbed the Panama Papers, some of which reveal hidden offshore assets.
An investigation by more than 100 media groups has shone a light on assets held by some 140 political figures with help from Mossack Fonseca, a law firm based in Panama.
Offshore companies are not in themselves illegal, and there are numerous legitimate reasons for using them. But they can also be used to launder the proceeds of criminal activities or to conceal misappropriated or politically-inconvenient wealth.
Mossack Fonseca has denied any wrongdoing and said it has always complied with relevant laws and regulations.