URL: ICIJ Offshore Leaks Database

Role in accountability research

The Offshore Leaks, Panama Papers, Paradise Papers, and Pandora Papers datasets help map shell entities and ask better questions — they are not standalone proof of illegality.

Workflow

1. Search entity and individual names.
2. Record network diagram notes (parent/subsidiary) from the ICIJ UI.
3. Corroborate with national registries and court filings.
4. Label findings as investigative lead until primary documents confirm.

Ethics

Avoid implying guilt from association alone. Prefer precise language: appears in leaked documents as X role as of Y date.