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<!DOCTYPE html><html lang="en"><head><meta charSet="utf-8"/><meta name="viewport" content="width=device-width, initial-scale=1"/><link rel="preload" as="image" href="https://assets.opensanctions.org/images/ura/logo_text.svg"/><link rel="preload" as="image" href="https://assets.opensanctions.org/images/ura/logo_footer.svg"/><link rel="preload" as="image" href="https://assets.opensanctions.org/images/certification_mark.png"/><link rel="stylesheet" href="/_next/static/css/f41105413d47d910.css" data-precedence="next"/><link rel="stylesheet" href="/_next/static/css/28547db39661608f.css" data-precedence="next"/><link rel="stylesheet" href="/_next/static/css/806875bab4aa2c08.css" data-precedence="next"/><link rel="stylesheet" href="/_next/static/css/160acc73dd2398ba.css" data-precedence="next"/><link rel="preload" as="script" fetchPriority="low" href="/_next/static/chunks/webpack-8abe0692631c4526.js"/><script src="/_next/static/chunks/fd9d1056-aa8e6259255953a6.js" async=""></script><script 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class="justify-content-end navbar-collapse collapse"><div class="justify-content-end Navigation_nav__xzeZ_ navbar-nav nav-pills" aria-label="Site menu" role="navigation"><a class="nav-link Navigation_navItem__AZAkl" href="/research/">Research</a><a class="nav-link Navigation_navItem__AZAkl Navigation_active__YkwCH" href="/datasets/">Datasets</a><a class="nav-link Navigation_navItem__AZAkl" href="/showcase/">Showcase</a><a class="nav-link Navigation_navItem__AZAkl" href="/docs/">Documentation</a><a class="nav-link Navigation_navItem__AZAkl" href="/docs/about/">About</a></div></div></div></nav><div class="container"><div class="row"><div class="col"><h1><a id="overview"></a><code>[ICIJ-PAP]</code> Pandora Papers (2021)</h1></div></div><div class="row"><div class="col-md-9"><div class="table-responsive"><table class="Program_infoTable__2ydRp table"><tbody><tr><th>Program website</th><td><a href="https://www.icij.org/investigations/pandora-papers/" rel="noreferrer" target="_blank" title="www.icij.org"><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 16 16" width="1em" height="1em" fill="currentColor" class="bi bi-link-45deg bsIcon"><path d="M4.715 6.542 3.343 7.914a3 3 0 1 0 4.243 4.243l1.828-1.829A3 3 0 0 0 8.586 5.5L8 6.086a1 1 0 0 0-.154.199 2 2 0 0 1 .861 3.337L6.88 11.45a2 2 0 1 1-2.83-2.83l.793-.792a4 4 0 0 1-.128-1.287z"></path><path d="M6.586 4.672A3 3 0 0 0 7.414 9.5l.775-.776a2 2 0 0 1-.896-3.346L9.12 3.55a2 2 0 1 1 2.83 2.83l-.793.792c.112.42.155.855.128 1.287l1.372-1.372a3 3 0 1 0-4.243-4.243z"></path></svg></a><a href="https://www.icij.org/investigations/pandora-papers/" rel="noreferrer" target="_blank" title="https://www.icij.org/investigations/pandora-papers/">www.icij.org</a></td></tr><tr><th>Issuing authority</th><td>International Consortium of Investigative Journalists (ICIJ)</td></tr><tr><th>Issuing country</th><td></td></tr></tbody></table></div><div class="text-body"><div><h2><a id="dataset"></a>Data source covering this program</h2><div class="Dataset_card__hi_Xp card"><div class="card-body"><h4 class="Dataset_cardTitle__OXyE6"><a href="/datasets/ext_icij_offshoreleaks/"><span><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 16 16" width="1em" height="1em" fill="currentColor" class="bi bi-node-plus-fill bsIcon"><path d="M11 13a5 5 0 1 0-4.975-5.5H4A1.5 1.5 0 0 0 2.5 6h-1A1.5 1.5 0 0 0 0 7.5v1A1.5 1.5 0 0 0 1.5 10h1A1.5 1.5 0 0 0 4 8.5h2.025A5 5 0 0 0 11 13m.5-7.5v2h2a.5.5 0 0 1 0 1h-2v2a.5.5 0 0 1-1 0v-2h-2a.5.5 0 0 1 0-1h2v-2a.5.5 0 0 1 1 0"></path></svg> ICIJ Offshore Leaks Database</span></a></h4><div class="mb-2 text-muted card-subtitle h6"><span>24,744</span> entities<span class="util_spacer__ng_FO"> 路 </span><span class="badge bg-light">non-official source</span></div><p class="card-text">Combined data from the Panama Papers, Paradise Papers, Pandora Papers and other cross-border investigations conducted by ICIJ and its partners</p></div></div></div></div><div><h2><a id="issuer"></a>Other programs by ICIJ</h2><div class="table-responsive"><table class="table table-sm"><thead><tr><th class="Program_keyColumn__6KAzW">ID</th><th>Title</th><th class="Program_targetsColumn__JzXNr">Target countries</th></tr></thead><tbody><tr><td><code>[ICIJ-BA]</code></td><td><a href="/programs/ICIJ-BA/">Bahamas Leaks (2016)</a></td><td></td></tr><tr><td><code>[ICIJ-OL]</code></td><td><a href="/programs/ICIJ-OL/">Offshore Leaks (2013)</a></td><td></td></tr><tr><td><code>[ICIJ-PA]</code></td><td><a href="/programs/ICIJ-PA/">Panama Papers (2016)</a></td><td></td></tr><tr><td><code>[ICIJ-PP]</code></td><td><a href="/programs/ICIJ-PP/">Paradise Papers (2017)</a></td><td></td></tr></tbody></table></div></div></div><div class="col-sm-3"><div class="util_stickyParent__n2ddS"><div class="util_stickyChild__640Zh"><div class="flex-column d-print-none nav"><a href="#overview" data-rr-ui-event-key="#overview" class="nav-link">Overview</a><a href="#issuer" data-rr-ui-event-key="#issuer" class="nav-link">Other ICIJ programs</a></div><div class="Program_programExplainer__VLaFs"><div role="alert" class="fade alert alert-light show"><p><strong>Sanctions programs</strong> are created by governments and international organisations to impose measures on entities in response to specific events or situations.</p><p>They are bundled into data sources that are imported into the OpenSanctions database.</p></div></div><p><a href="https://opensanctions.directus.app/admin/content/programs/215">Edit</a><span class="util_spacer__ng_FO"> 路 </span><a href="/datasets/sources/">All sources and programs</a></p></div></div></div></div></div></div><div class="d-print-none Footer_footer__x7vJd" role="contentinfo"><div class="container"><div class="row"><div class="col-md-3"><img src="https://assets.opensanctions.org/images/ura/logo_footer.svg" alt="OpenSanctions" class="Footer_logo__9F3Kw" width="100%"/></div><div class="col-md-7"><div class="row"><div class="col-md-3"><strong>What we do</strong><ul><li><a 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