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The Pandora Papers are 11.9 million leaked documents (comprising 2.9 terabytes of data) that were published by the International Consortium of Investigative Journalists (ICIJ) beginning on 3 October 2021.^[1][2] The news organisations of the ICIJ described the document leak as their most expansive exposé of financial secrecy yet, containing documents, images, emails and spreadsheets from 14 financial service companies, in nations including Panama, Switzerland and the UAE,^[3][4] surpassing their previous release of the Panama Papers in 2016, which had 11.5 million confidential documents.^[5][6][7][8] At the time of the release of the papers, the ICIJ said it is not identifying its source for the documents.^[9]

An estimated US$32 trillion (excluding non-monetary valuables such as real estate, art, and jewelry) may be hidden from being taxed, according to news reports.^[10]

In total, 35 current and former national leaders appear in the leak, alongside 400 officials from nearly 100 countries. Among those names are former British Prime Minister Tony Blair, Chilean President Sebastián Piñera, Kenyan President Uhuru Kenyatta, Montenegrin President Milo Đukanović, Ukrainian President Volodymyr Zelensky, Qatari Emir Sheikh Tamim, Gabonese President Ali Bongo Ondimba and Ecuadorian President Guillermo Lasso.^[11][12] More than 100 billionaires, 29,000 offshore accounts, 30 current and former leaders, and 336 politicians^[13] were named in the first leaks on 3 October 2021.^[1][9]

King Abdullah II of Jordan is one of the main figures named in the papers, with documents showing he had invested over US$100 million in property across the UK and the US; they included houses in Cliffside Drive, Malibu,^[14] Washington, D.C., London and Ascot in the UK.^[15][16] A UK company controlled by Cherie Blair was shown to have acquired a £6.45 million property in London by purchasing Romanstone International Limited, a British Virgin Islands company; had the property been acquired directly, £312,000 would have been payable in stamp duty. Tony Blair's name appears in a statement of joint income for the associated mortgage. ^[17] The papers also reveal how an office block owned by the Aliyev family was sold to the Crown Estate, the sovereign's public estate, for £66 million in 2018, netting the Aliyevs a £31 million profit. Another office block worth £33 million was sold to the family in 2009, and was gifted to Heyder Aliyev, son of Azerbaijan's President Aliyev.^[4] Elsewhere, a close associate^[who?] of Vladimir Putin was revealed to have secret assets in Monaco, and Andrej Babiš, Prime Minister of the Czech Republic, who had campaigned on promising to crack down on corruption and tax evasion, did not declare the use of an offshore investment company in the purchase of eight properties, including two villas, in Mougins on the French Riviera for £12 million.^[18][19][4] Kenyan President Uhuru Kenyatta was also mentioned, despite being quoted in 2018 as stating, "Every public servant's assets must be declared publicly so that people can question and ask — what is legitimate?"^[9] Kenyatta and six members of his family have been linked to 13 offshore companies.^[20]

Other global names mentioned include Shakira, who was incorporating new offshore entities while going on trial for tax evasion; model Claudia Schiffer; Indian cricket player Sachin Tendulkar; Alexandre Cazes, the founder of the dark web site AlphaBay, used to deal in illegal drugs; Pakistan's finance minister, Shaukat Fayaz Ahmed Tarin, and several of family members of Pakistan's top generals; and the CEO of Channel One Russia, Konstantin Ernst. Miguel Bosé, Pep Guardiola and Julio Iglesias are also named.^{[21][22][23][24][25][26]}

The leaked files come from 14 offshore service providers that help clients establish companies in secrecy jurisdictions.^[27]

An ICIJ report focused on the Panamanian law firm of Alemán, Cordero, Galindo & Lee, or Alcogal, saying it was the "law firm of the Latin American elite"^[28] that created at least 14,000 shell companies and trusts in tax havens. Alcogal was mentioned more than any other offshore provider in the leaked documents.^[29]

The ICIJ worked with journalists in 117 countries including news organizations such as The Washington Post, L'Espresso, Le Monde, El País, Süddeutsche Zeitung, PBS program Frontline, the Australian Broadcasting Corporation, The Guardian, and the BBC’s Panorama.^[9][30]

In Pakistan, Prime Minister Imran Khan said that all citizens mentioned in the Pandora Papers would be investigated and appropriate action taken in case of wrongdoing.^[31][32]

Wikiquote has quotations related to Pandora Papers.

• Pandora Papers at the International Consortium of Investigative Journalists