http://dx.doi.org/10.17176/20160405-103454 https://staging.verfassungsblog.de/the-panama-papers-five-preliminary-observations/ The Panama Papers: Six Preliminary Observations Palan, Ronen eng 2016-04-04 electronic resource text/html ddc:342 profit shifting tax base erosion tax havens tax law Verfassungsblog Verfassungsblog--2366-7044 CC BY-NC-ND 4.0 The Panama papers is a treasure trove of information on the activities and clientele of a large, but not atypical, legal firm operating in an offshore financial centre or the tax haven of Panama. It follows a series of spectacular leaks by the International Consortium of Investigative Journalists that included the Lichtenstein leak, HSBC, the Lux-leaks and now the Panama papers. What have we learned from this latest leak so far?