The unprecedented leak of 11. 5m files is causing upheaval across the globe. Here is what has been revealed by the Guardian

The leak of 11.5 m files from the Panama-based law firm Mossack Fonseca continues to create upheaval around the world. The documents were leaked to the German daily Sddeutsche 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 updated responses to the revelations on a dedicated website.

The$ 2bn offshore trail that leads to Vladimir Putin

The papers disclose a network of secret offshore deals and vast loans worth$ 2bn( 1.4 bn) that lay a trail to Russias president, Vladimir Putin. Though his name does not was contained in any of the records, the data shows how deals, that seemingly could not have been secured without his patronage, made each member of his close circle fabulously wealthy.

Read the full narrative here .~ ATAGEND

Icelands PM faces calls for snap election after offshore revelations

The financial affairs of Sigmundur Dav Gunnlaugsson and his wife have come under scrutiny in the Panama Papers. They indicate he co-owned a company set up in 2007 in the British Virgin Islands, to hold investments with his wealthy partner, later wife, Anna Sigurlaug Plsdttir. Both stressed their financial interests had always been properly disclosed to the Icelandic taxation authorities.

Read the full narrative here.

Icelands
Icelands “ministers “, Sigmundur Dav Gunnlaugsson, has stepped aside since the revelations were made publicly available. Photograph: Birgir Por Hardarson/ EPA

Ukraines leader set up secret offshore firm as battle raged with Russia

Ukraines president, Petro Poroshenko, put up a secret offshore company in the British Virgin Islands at a time when his troops were being wiped out in a bloody battle with Russian troops and pro-Moscow rebels. Poroshenko elected in May 2014 on a promise to clean up Ukraines chronically corrupt politics registered the company in August 2014.

Read the full narrative here .

How law firm helped conceal millions from the Brinks-Mat theft

Laundered cash from Britains largest gold bullion theft was hidden with the assistance of an audacious scheme hatched with advice from Mossack Fonsecas co-founder, Jrgen Mossack, the papers indicate. The law firm said the final owner of the company was never made known to Mossack and that the allegations related to Brinks-Mat were entirely false.

Read the full narrative here .

Fund run by David Camerons father avoided paying UK taxation

David
David Cameron and his late father Ian Cameron. Composite: Reuters

David Camerons late father, Ian, operated an offshore fund, Blairmore Holdings Inc, that avoided ever having to pay tax in Britain by hiring a small army of Bahamas residents to sign its paperwork. The fund was founded in the early 1980 s. It still exsits today, and has never paid a penny of taxation in the UK on its gains. It has been registered with HM Revenue& Customs since its inception and has filed detailed tax returns every year.

Read the full narrative here .

David Camerons father tried legal advice on best taxation havens

David Camerons father took detailed legal advice about the pros and cons of various types of taxation havens before the fund he had helped put up was transferred to Ireland.

Read the full narrative here .

The Cameron network: inherited wealth and family companies

Revelations in the Panama Papers forced Downing Street to fend off questions about David Camerons finances. The “ministers ” said neither he nor his family will benefit from any offshore monies now or in the future. But what of the past? Here, the Guardian sets out how the Camerons made a fortune from inherited wealth and family companies.

Read the full narrative here .~ ATAGEND

Fifa president Gianni Infantino pulled into corruption scandal

The Panama Papers reveal that the new chairman of world football, Gianni Infantino, has been caught up in the athletics corruption scandal over deals that were concluded when he was director of legal services at Uefa, European footballs governing body. Uefa has denied any wrongdoing by any of its officials or any other marketing partner and Infantino says that he is dismayed that his integrity is being doubted. Uefa said Infantino was an outstanding member of Uefa staff for many years and a man who has always acted with complete professionalism and integrity.

Read the full narrative here

The
The leaked documents have raised questions over the duties of the Fifa president, Gianni Infantino, in a Tv rights deal. Photograph: Walter Bieri/ EPA

Pakistani PMs children created 7m against UK flats owned offshore

When Pakistans “ministers “, Nawaz Sharif, was in opposition, his children created a 7m loan from Deutsche Bank against four flats in Londons Park Lane owned by offshore companies based in the British Virgin Islands. Sharif and members of his family have always denied any wrongdoing “its not” illegal to own property through an offshore company.

Read the full narrative here

The tycoons and world leaders who built secret property empires

The Panama Papers show how billions of pounds of offshore cash flooded the British property marketplace. World leaders, business people and celebrities are among those whose anonymous ownership of London property has been exposed by the massive leak of the Panama law firms data on offshore companies.

Read the full narrative here .

From Kubrick to Cowell: Panama Papers uncover offshore copes of the stars

The
The Duchess of York, Sarah Ferguson. Photograph: Ian West/ PA

The Panama Papers disclose their lists of many wealthy and well-known individuals who have had offshore copes through companies provided by Mossack Fonseca. Simon Cowell, Stanley Kubrick and Pedro Almodvar are among the names who appear in the files. There is nothing to suggest that any of those named sheltered, or sought to shelter, fund or assets offshore to avoid taxation or for any unlawful purpose.

Mossack Fonseca worked with petroleum firms owned by Iran despite sanctions

The law firm at the centre of the Panama Papers leak acted for an Iranian petroleum company that had been blacklisted by the US, the documents disclose. Mossack Fonseca realised it was working for Petropars Ltd in 2010 only when another client accidentally fell pollutes of the US sanctions that had been imposed on the energy firm. Mossack Fonseca said it routinely cut ties with clients when they were placed on sanctions lists.

Read the full narrative here

Alleged Mugabe cronies kept offshore firms years after UN alert created

An arms merchant and a mining tycoon who had sanctions imposed on them as alleged cronies of Zimbabwes president, Robert Mugabe, were able to continue running their business affairs through offshore companies for years after concerns were first raised about their copes by the UN and other authorities. Mossack Fonseca eventually cut ties in January 2009 when European sanctions were imposed.

Read the full narrative here

Panama Papers disclose offshore secrets of Chinas red grandeur

Eight members of Chinas Communist party elite whose family members utilized offshore companies are revealed in the Panama Papers. They include the brother-in-law of the chairman, Xi Jinping. The leaks draw unwelcome attention to the wealth of leaders households, although there is no indication of any wrongdoing.

Read the full narrative here .

The French villa at the heart of a Chinese scandal

The
The Villa Fontaine Saint Georges was controlled by a British Virgin Islands company on the books of Mossack Fonseca. Photograph: Sebastien Nogier/ EPA

A villa linked to a British businessmen murder in an extraordinary Chinese political scandal secretly changed hands only two weeks after his death.

Read the full narrative here.

How Mossack Fonseca worked with Australian clients linked to taxation investigations

The Panamabased law firm carried on doing business with Australians after they were linked to some of Australias most prominent taxation avoidance cases.

Read the full narrative here

Samoan envoy was used to help Mossack Fonseca generate shell companies

An officer at Samoas high commission in Australia routinely assisted Mossack Fonseca in creating shell companies, files from the firm disclose. One of those shell companies later faced sanctions for supplying goods to the Syrian government and military. The high commissioner said the office was in no way involved in the running of the companies.

Read the full narrative here

Response from Mossack Fonesca

For 40 years Mossack Fonseca has operated beyond reproach in our home country and in other jurisdictions where we have operations. Our firm has never been accused or charged in connection with criminal wrongdoing.

Read the law firms full reaction here

The firm has been publishing updated responses to the revelations here .

Explainer

What you need to know about the Panama Papers

Read more: www.theguardian.com