8. America?
Although the current president Joe Biden is nowhere to be found in the leak (neither is the former one but he has corruption issues elsewhere to deal with), the country he presides over has highlighted that the country itself is a part of the offshore system, South Dakota in particular. The state famous for having the heads of four former US presidents carved into Mount Rushmore will be giving the current one a headache of his own.
The documents reveal that South Dakota has been sheltering billions of dollars for several individuals that have previously been accused of serious financial crimes. This revelation will be problematic for Biden as he has pledged to lead efforts internationally to bring transparency to the global financial system when it turns out his country is one of the worlds leading tax havens.