Bahamas: { Albania: 2 Andorra: 26 Argentina: 23 Australia: 2 Austria: 4 Azerbaijan: 4 Bahamas: 432 Barbados: 2 Belgium: 8 Belize: 250 Bermuda: 19 Brazil: 33 Bulgaria: 2 Canada: 35 Cayman Islands: 7 Chile: 14 China: 5 Colombia: 22 Costa Rica: 32 Cyprus: 649 Czech Republic: 2 Denmark: 4 Dominican Republic: 8 Ecuador: 49 Egypt: 5 El Salvador: 6 Estonia: 114 Finland: 32 France: 23 Germany: 1 Ghana: 1 Gibraltar: 150 Greece: 7 Guatemala: 39 Guernsey: 1504 Honduras: 1 Hong Kong: 960 Hungary: 4 Ireland: 25 Isle of Man: 883 Israel: 16 Italy: 3 Jamaica: 1 Jersey: 1241 Jordan: 14 Kenya: 1 Kuwait: 2 Latvia: 51 Lebanon: 7 Liechtenstein: 87 Lithuania: 2 Luxembourg: 423 Malaysia: 1 Malta: 11 Mauritius: 136 Mexico: 3 Monaco: 83 Netherlands: 28 New Zealand: 7 Nigeria: 5 Niue: 1 Norway: 1 Pakistan: 1 Panama: 1120 Paraguay: 10 Peru: 2 Philippines: 2 Poland: 58 Portugal: 44 Qatar: 4 Russian Federation: 1335 Saint Kitts and Nevis: 9 Samoa: 121 Saudi Arabia: 4 Seychelles: 67 Singapore: 93 Slovenia: 3 South Africa: 8 Spain: 163 Sweden: 22 Switzerland: 2127 Syrian Arab Republic: 2 Taiwan, Province of China: 242 Thailand: 25 Turkey: 3 Turks and Caicos Islands: 5 Ukraine: 82 United Arab Emirates: 648 United Kingdom: 1319 United States: 402 Uruguay: 317 Venezuela, Bolivarian Republic of: 18 Viet Nam: 2 Virgin Islands, British: 145 Virgin Islands, U.S.: 2 } Belize: { China: 1 Colombia: 19 Cyprus: 11 Ecuador: 5 Gibraltar: 2 Hong Kong: 6 Israel: 10 Luxembourg: 8 Monaco: 2 Panama: 40 Russian Federation: 3 Seychelles: 1 Singapore: 1 Switzerland: 4 United Arab Emirates: 1 United Kingdom: 2 United States: 2 Uruguay: 4 Venezuela, Bolivarian Republic of: 7 Virgin Islands, British: 1 } Bermuda: { Bermuda: 6 } British Anguilla: { Anguilla: 21 Aruba: 4 Australia: 1 Austria: 1 Bahamas: 45 Belgium: 1 Belize: 19 Brazil: 14 Canada: 2 Chile: 2 China: 148 Colombia: 59 Costa Rica: 11 Cyprus: 5 Dominican Republic: 24 Ecuador: 146 El Salvador: 1 Estonia: 1 France: 10 Georgia: 1 Germany: 1 Ghana: 1 Guatemala: 23 Guernsey: 27 Hong Kong: 1366 Ireland: 1 Isle of Man: 35 Israel: 150 Italy: 204 Jersey: 2 Kenya: 2 Liechtenstein: 5 Lithuania: 1 Luxembourg: 7 Malaysia: 1 Monaco: 4 Netherlands: 4 Panama: 278 Philippines: 1 Romania: 2 Russian Federation: 73 Samoa: 2 Seychelles: 2 Singapore: 15 Slovenia: 16 Spain: 3 Switzerland: 96 Taiwan, Province of China: 1 Thailand: 3 Ukraine: 1 United Arab Emirates: 242 United Kingdom: 31 United States: 32 Uruguay: 67 Venezuela, Bolivarian Republic of: 24 Virgin Islands, British: 1 } British Virgin Islands: { Andorra: 39 Angola: 10 Anguilla: 2 Antigua and Barbuda: 1 Argentina: 83 Aruba: 19 Australia: 64 Austria: 7 Azerbaijan: 4 Bahamas: 1762 Bahrain: 10 Bangladesh: 2 Barbados: 14 Belarus: 14 Belgium: 18 Belize: 166 Bermuda: 102 Bolivia, Plurinational State of: 2 Botswana: 2 Brazil: 472 Brunei Darussalam: 3 Bulgaria: 20 Canada: 188 Cayman Islands: 869 Central African Republic: 1 Chad: 10 Chile: 31 China: 2161 Colombia: 261 Cook Islands: 4 Costa Rica: 141 Croatia: 2 Cuba: 8 Curaçao: 10 Cyprus: 1868 Czech Republic: 24 Côte d'Ivoire: 10 Denmark: 4 Dominica: 4 Dominican Republic: 130 Ecuador: 252 Egypt: 12 El Salvador: 19 Estonia: 644 Finland: 25 France: 136 Germany: 32 Ghana: 1 Gibraltar: 1583 Greece: 60 Guam: 1 Guatemala: 184 Guernsey: 4715 Haiti: 3 Honduras: 4 Hong Kong: 27379 Hungary: 25 Iceland: 14 India: 12 Indonesia: 51 Ireland: 184 Isle of Man: 3023 Israel: 171 Italy: 31 Jamaica: 3 Japan: 14 Jersey: 10467 Jordan: 1144 Kazakhstan: 4 Kenya: 15 Korea, Democratic People's Republic of: 2 Korea, Republic of: 3 Kuwait: 8 Latvia: 1302 Lebanon: 209 Libya: 1 Liechtenstein: 1268 Lithuania: 4 Luxembourg: 3081 Macao: 24 Macedonia, the Former Yugoslav Republic of: 1 Malawi: 1 Malaysia: 40 Mali: 8 Malta: 462 Mauritius: 918 Mexico: 14 Moldova, Republic of: 2 Monaco: 1035 Montenegro: 12 Morocco: 21 Mozambique: 1 Netherlands: 76 New Zealand: 19 Nicaragua: 2 Nigeria: 12 Niue: 13 Norway: 5 Not identified: 195 Oman: 2 Pakistan: 1 Panama: 4787 Paraguay: 27 Peru: 10 Philippines: 18 Poland: 28 Portugal: 62 Qatar: 10 Romania: 2 Russian Federation: 2297 Saint Kitts and Nevis: 26 Saint Lucia: 3 Saint Vincent and the Grenadines: 3 Samoa: 250 Saudi Arabia: 74 Seychelles: 161 Singapore: 4027 Slovenia: 1 South Africa: 61 Spain: 186 Sri Lanka: 3 Sweden: 19 Switzerland: 19649 Taiwan, Province of China: 1818 Tanzania, United Republic of: 2 Thailand: 637 Trinidad and Tobago: 5 Tunisia: 3 Turkey: 69 Turks and Caicos Islands: 4 Uganda: 1 Ukraine: 150 United Arab Emirates: 3512 United Kingdom: 5430 United States: 1571 Uruguay: 1467 Uzbekistan: 5 Vanuatu: 3 Venezuela, Bolivarian Republic of: 122 Viet Nam: 15 Virgin Islands, British: 38791 Virgin Islands, U.S.: 2 Zambia: 2 Zimbabwe: 5 } Brunei: { Brunei Darussalam: 2 } Cayman: { Cayman Islands: 668 Hong Kong: 28 Panama: 1 Singapore: 8 Virgin Islands, British: 1 } China: { China: 1 } Cook Islands: { Cayman Islands: 9 Cook Islands: 547 Fiji: 1 Hong Kong: 4 Indonesia: 3 Malaysia: 1 Not identified: 5 Singapore: 46 Switzerland: 1 Taiwan, Province of China: 1 United States: 16 } Costa Rica: { Andorra: 3 Argentina: 1 Bahamas: 9 Chile: 1 Colombia: 42 Ecuador: 8 Luxembourg: 1 Panama: 5 Uruguay: 8 } Cyprus: { Bahamas: 2 Colombia: 1 Cyprus: 7 Estonia: 1 Germany: 1 Guernsey: 1 Isle of Man: 6 Israel: 4 Italy: 13 Jersey: 1 Liechtenstein: 1 Luxembourg: 6 Panama: 22 Peru: 1 Portugal: 5 Switzerland: 6 Uruguay: 1 } Dubai: { United Arab Emirates: 2 } Hong Kong: { Andorra: 9 Argentina: 4 Bahamas: 6 Belarus: 1 Belize: 44 Bolivia, Plurinational State of: 2 Brazil: 2 Cayman Islands: 59 China: 3 Colombia: 1 Cook Islands: 1 Costa Rica: 5 Cyprus: 4 Ecuador: 2 France: 2 Guernsey: 2 Hong Kong: 919 Ireland: 1 Isle of Man: 7 Israel: 1 Italy: 1 Jersey: 66 Latvia: 1 Lebanon: 3 Liechtenstein: 11 Luxembourg: 39 Malta: 1 Mexico: 1 Monaco: 1 Not identified: 3 Panama: 108 Peru: 1 Portugal: 1 Russian Federation: 3 Saint Kitts and Nevis: 14 Samoa: 16 Singapore: 5 Switzerland: 33 Thailand: 2 United Arab Emirates: 2 United Kingdom: 4 United States: 3 Uruguay: 5 Venezuela, Bolivarian Republic of: 8 Virgin Islands, British: 3 } Ireland: { Ireland: 1 } Isle Of Man: { Isle of Man: 7 } Jersey: { Jersey: 37 Spain: 1 United States: 1 } Labuan: { Hong Kong: 2 Malaysia: 421 Not identified: 2 Singapore: 6 } Liberia: { Liberia: 11 } Malaysia: { Malaysia: 71 Singapore: 5 } Malta: { Bahamas: 1 Colombia: 1 Estonia: 1 Gibraltar: 1 Israel: 4 Jersey: 3 Luxembourg: 6 Panama: 1 Romania: 1 Switzerland: 1 United Kingdom: 6 United States: 1 Uruguay: 1 } Marshall Islands: { Marshall Islands: 6 } Mauritius: { Mauritius: 75 Not identified: 3 Singapore: 2 } Netherlands: { Hong Kong: 1 Netherlands: 2 } Nevada: { Andorra: 24 Argentina: 4 Bahamas: 291 Brazil: 132 Canada: 2 Chile: 6 China: 9 Colombia: 10 Costa Rica: 2 Cyprus: 1 Côte d'Ivoire: 1 Ecuador: 199 El Salvador: 7 France: 1 Gibraltar: 2 Haiti: 5 Hong Kong: 43 Hungary: 1 Isle of Man: 7 Italy: 7 Jersey: 3 Luxembourg: 29 Mexico: 1 Monaco: 6 New Zealand: 1 Panama: 82 Paraguay: 5 Portugal: 2 Saint Kitts and Nevis: 4 Spain: 8 Switzerland: 149 Taiwan, Province of China: 4 Thailand: 17 United Arab Emirates: 1 United Kingdom: 15 United States: 96 Uruguay: 68 Venezuela, Bolivarian Republic of: 13 Virgin Islands, British: 2 } New Zealand: { Argentina: 1 Brazil: 1 Colombia: 3 Ecuador: 9 Malta: 9 New Zealand: 20 Panama: 2 Peru: 1 United States: 1 } Niue: { Andorra: 12 Antigua and Barbuda: 2 Argentina: 2 Australia: 4 Bahamas: 58 Belgium: 1 Belize: 228 Brazil: 91 Bulgaria: 1 Canada: 31 Cayman Islands: 1 China: 12 Colombia: 2 Cook Islands: 1 Costa Rica: 4 Cyprus: 313 Côte d'Ivoire: 1 Ecuador: 26 El Salvador: 1 Estonia: 68 Finland: 1 France: 18 Germany: 2 Gibraltar: 28 Guatemala: 140 Guernsey: 302 Hong Kong: 1055 Hungary: 25 India: 1 Ireland: 31 Isle of Man: 271 Israel: 11 Italy: 22 Japan: 2 Jersey: 344 Latvia: 13 Lebanon: 46 Liechtenstein: 49 Lithuania: 20 Luxembourg: 219 Malaysia: 4 Malta: 55 Mauritius: 32 Monaco: 49 Netherlands: 7 New Zealand: 13 Niue: 117 Panama: 1589 Paraguay: 1 Peru: 1 Philippines: 10 Poland: 40 Portugal: 56 Russian Federation: 366 Saint Kitts and Nevis: 2 Samoa: 78 Saudi Arabia: 3 Singapore: 98 South Africa: 7 Spain: 186 Sweden: 3 Switzerland: 2074 Taiwan, Province of China: 232 Thailand: 7 Turkey: 6 Ukraine: 2 United Arab Emirates: 136 United Kingdom: 741 United States: 86 Uruguay: 108 Venezuela, Bolivarian Republic of: 3 Virgin Islands, British: 2 } Panama: { Andorra: 279 Antigua and Barbuda: 15 Argentina: 146 Aruba: 4 Australia: 20 Austria: 12 Bahamas: 2256 Bahrain: 3 Barbados: 18 Belarus: 1 Belgium: 25 Belize: 423 Bermuda: 21 Bolivia, Plurinational State of: 91 Botswana: 1 Brazil: 521 Bulgaria: 5 Canada: 74 Cayman Islands: 33 Chad: 1 Chile: 83 China: 13 Colombia: 1357 Costa Rica: 686 Croatia: 1 Cuba: 3 Curaçao: 8 Cyprus: 305 Czech Republic: 6 Côte d'Ivoire: 7 Denmark: 4 Djibouti: 1 Dominica: 62 Dominican Republic: 312 Ecuador: 1101 Egypt: 20 El Salvador: 195 Estonia: 14 Finland: 3 France: 78 Germany: 129 Gibraltar: 195 Greece: 134 Guatemala: 801 Guernsey: 705 Honduras: 19 Hong Kong: 609 Hungary: 7 Iceland: 1 India: 2 Indonesia: 1 Iran, Islamic Republic of: 4 Ireland: 56 Isle of Man: 499 Israel: 126 Italy: 40 Japan: 7 Jersey: 2127 Jordan: 394 Kenya: 6 Korea, Republic of: 5 Kuwait: 36 Latvia: 12 Lebanon: 121 Liberia: 1 Libya: 1 Liechtenstein: 444 Lithuania: 6 Luxembourg: 5584 Malaysia: 2 Malta: 107 Mauritius: 108 Mexico: 39 Monaco: 1402 Montenegro: 1 Morocco: 2 Nauru: 1 Netherlands: 53 New Zealand: 10 Nicaragua: 10 Nigeria: 2 Niue: 236 Norway: 8 Pakistan: 1 Panama: 6091 Paraguay: 84 Peru: 35 Philippines: 9 Poland: 4 Portugal: 63 Puerto Rico: 1 Qatar: 12 Romania: 2 Russian Federation: 94 Saint Kitts and Nevis: 117 Saint Lucia: 1 Saint Vincent and the Grenadines: 3 Samoa: 160 Saudi Arabia: 24 Senegal: 1 Seychelles: 83 Singapore: 68 Sint Maarten (Dutch part): 1 Slovakia: 1 Slovenia: 1 South Africa: 33 Spain: 540 Sudan: 1 Sweden: 9 Switzerland: 11590 Syrian Arab Republic: 2 Taiwan, Province of China: 281 Tanzania, United Republic of: 1 Thailand: 16 Trinidad and Tobago: 1 Tunisia: 1 Turkey: 20 Turks and Caicos Islands: 2 Ukraine: 34 United Arab Emirates: 921 United Kingdom: 1666 United States: 794 Uruguay: 2653 Vanuatu: 1 Venezuela, Bolivarian Republic of: 526 Viet Nam: 1 Virgin Islands, British: 92 Virgin Islands, U.S.: 1 Yemen: 1 Zimbabwe: 3 } Ras Al Khaimah: { Isle of Man: 1 Switzerland: 1 } Recorded in leaked files as "fund": { Cayman Islands: 2 Not identified: 101 } Samoa: { Andorra: 9 Bahamas: 27 Belgium: 1 Belize: 45 Brazil: 43 Cayman Islands: 853 China: 363 Colombia: 6 Cook Islands: 1 Costa Rica: 2 Cyprus: 5 Czech Republic: 1 Côte d'Ivoire: 2 Dominican Republic: 1 Ecuador: 20 Estonia: 3 France: 3 Gibraltar: 14 Guatemala: 16 Guernsey: 19 Hong Kong: 3012 Hungary: 1 Indonesia: 2 Ireland: 11 Isle of Man: 70 Israel: 47 Italy: 3 Jersey: 17 Lebanon: 12 Liechtenstein: 32 Luxembourg: 13 Malaysia: 1 Mauritius: 9 Monaco: 20 Netherlands: 3 New Zealand: 3 Not identified: 6 Panama: 410 Poland: 1 Portugal: 10 Russian Federation: 5 Samoa: 8249 Seychelles: 14 Singapore: 122 Spain: 38 Switzerland: 545 Taiwan, Province of China: 265 Thailand: 13 Turkey: 1 United Arab Emirates: 56 United Kingdom: 45 United States: 11 Uruguay: 9 Venezuela, Bolivarian Republic of: 2 } Seychelles: { Andorra: 72 Antigua and Barbuda: 3 Argentina: 6 Australia: 4 Bahamas: 105 Belgium: 5 Belize: 175 Botswana: 3 Brazil: 79 Bulgaria: 22 Cameroon: 1 Canada: 17 Chile: 2 China: 528 Colombia: 18 Costa Rica: 2 Curaçao: 12 Cyprus: 448 Czech Republic: 1 Denmark: 2 Dominican Republic: 11 Ecuador: 26 Egypt: 1 El Salvador: 5 Estonia: 34 Finland: 4 France: 14 Germany: 8 Gibraltar: 64 Greece: 21 Guatemala: 30 Guernsey: 52 Hong Kong: 3749 Hungary: 27 India: 6 Indonesia: 2 Ireland: 13 Isle of Man: 80 Israel: 122 Italy: 22 Japan: 1 Jersey: 18 Jordan: 1 Kenya: 1 Kuwait: 13 Latvia: 1 Lebanon: 88 Lesotho: 1 Liechtenstein: 169 Luxembourg: 1420 Macao: 1 Macedonia, the Former Yugoslav Republic of: 1 Malaysia: 1 Malta: 31 Mauritius: 15 Mexico: 6 Monaco: 566 Morocco: 18 Mozambique: 2 Namibia: 2 Netherlands: 6 Nigeria: 2 Niue: 5 Panama: 1273 Peru: 1 Philippines: 4 Poland: 26 Qatar: 1 Russian Federation: 21 Saint Kitts and Nevis: 17 Samoa: 850 Saudi Arabia: 1 Senegal: 2 Seychelles: 753 Singapore: 126 Spain: 38 Sweden: 2 Switzerland: 1630 Taiwan, Province of China: 56 Thailand: 254 Turkey: 2 Turks and Caicos Islands: 1 Ukraine: 5 United Arab Emirates: 1750 United Kingdom: 313 United States: 68 Uruguay: 176 Venezuela, Bolivarian Republic of: 24 Virgin Islands, British: 11 } Singapore: { Cayman Islands: 1 Hong Kong: 3 India: 1 Indonesia: 3 Japan: 1 Malaysia: 1 Netherlands: 1 Singapore: 667 Switzerland: 1 Taiwan, Province of China: 1 United Kingdom: 1 } St. Lucia: { Saint Lucia: 4 Singapore: 1 } Thailand: { Hong Kong: 1 Thailand: 2 } Undetermined: { Andorra: 1 Antigua and Barbuda: 259 Australia: 23 Austria: 52 Bahamas: 6 Barbados: 1 Belarus: 19 Belgium: 2 Belize: 104 Bermuda: 1 Canada: 562 Cayman Islands: 18 China: 944 Cook Islands: 4 Costa Rica: 8 Croatia: 17 Curaçao: 34 Cyprus: 2621 Czech Republic: 139 Estonia: 1 Fiji: 2 Finland: 1 France: 19 Georgia: 1 Germany: 23 Gibraltar: 74 Greece: 1 Grenada: 3 Guernsey: 4 Hong Kong: 12157 Indonesia: 9 Ireland: 1613 Isle of Man: 1 Israel: 21 Italy: 1 Japan: 3 Jersey: 228 Kazakhstan: 4 Korea, Democratic People's Republic of: 5 Kuwait: 3 Latvia: 1561 Liechtenstein: 4 Luxembourg: 37 Malaysia: 9 Malta: 38 Mauritius: 51 Mexico: 3 Netherlands: 71 New Zealand: 12 Norway: 3 Not identified: 25359 Panama: 2295 Philippines: 5 Poland: 3 Portugal: 3 Puerto Rico: 2 Romania: 1 Russian Federation: 7317 Saint Kitts and Nevis: 203 Samoa: 3 Serbia: 9 Seychelles: 365 Singapore: 577 South Africa: 11 Spain: 4 Sweden: 29 Switzerland: 164 Syrian Arab Republic: 1 Taiwan, Province of China: 4 Thailand: 37 Turks and Caicos Islands: 29 Ukraine: 195 United Arab Emirates: 501 United Kingdom: 8248 United States: 3163 Vanuatu: 25 Venezuela, Bolivarian Republic of: 1 Viet Nam: 1 Virgin Islands, British: 29837 Virgin Islands, U.S.: 8 } United Kingdom: { American Samoa: 1 Andorra: 1 Bahamas: 4 Brazil: 6 Colombia: 51 Costa Rica: 1 Ecuador: 7 Isle of Man: 2 Jersey: 6 Luxembourg: 1 Mexico: 1 Panama: 5 Singapore: 1 Switzerland: 2 United Kingdom: 55 United States: 5 Uruguay: 3 } United States Of America: { United States: 2 } Uruguay: { Andorra: 15 Bahamas: 2 Brazil: 1 Colombia: 1 Ecuador: 2 Guernsey: 1 Isle of Man: 1 Luxembourg: 1 Panama: 7 Russian Federation: 2 Spain: 3 Switzerland: 2 Uruguay: 12 Venezuela, Bolivarian Republic of: 2 } Vanuatu: { Singapore: 1 Vanuatu: 5 } Wyoming: { Bahamas: 15 Belize: 1 Brazil: 4 Chile: 1 Jersey: 1 Luxembourg: 1 Panama: 5 Poland: 1 United Kingdom: 1 Uruguay: 7 }