Paradise Papers: Who has been named in leak so far?
Major companies and figures have been linked to secretive overseas arrangements.
A huge leak of previously-secret documents has reportedly linked major companies, celebrities and political figures to secretive overseas arrangements.
Of the 13.4 million documents released in the Paradise Papers, the majority come from Appleby, which specialises in offshore accounts.
Here are some of the names that have been implicated so far:
Tech giant Apple moved offshore funds to the Channel Islands after a crackdown on tax laws in Ireland, according to the papers.
The company is alleged to have rearranged its affairs, moving the firm holding most of its untaxed overseas cash to Jersey, after changes were made to controversial Irish tax practices.
The Jersey Government has announced it will investigate allegations made in the papers, saying it was "not satisfactory" for companies to claim tax residence on the island without "demonstrating a substance" there.
Apple said its new structure did not reduce tax payments in any country and "ensured that our tax obligation to the United States was not reduced".
U2 frontman Bono is alleged to have used a company based in Malta, a low tax jurisdiction, to pay for a share in a shopping centre based in Lithuania.
The leaked papers reportedly reveal that Bono, under his real name Paul Hewson, was an investor in the Maltese company Nude Estates, which bought the shopping centre.
Bono's spokeswoman said that he was a "passive, minority investor in Nude Estates Malta Ltd, a company that was legally registered in Malta until it was voluntarily wound up in 2015".
- Everton Football Club
The ownership of Everton FC is in the spotlight after alleged links between the club's biggest shareholder, Farhad Moshiri, and Russian oligarch Alisher Usmanov were revealed.
The leaks suggest a stake Mr Moshiri previously held in Arsenal was funded by a "gift" from Mr Usmanov, who owns 30.4% of the London club.
Mr Moshiri sold his Arsenal stake in 2016 to buy nearly 50% of Everton, but the leaks raise the suggestion that Mr Usmanov's money is now in Everton.
Both sides have denied any wrongdoing.
Glencore, one of the world's largest mining firms, reportedly loaned tens of millions of dollars to Israeli billionaire Dan Gertler in 2009 in order to negotiate a controversial deal in the Democratic Republic of the Congo (DRC).
It is reported that the £34 million loan would have to have been repaid to Glencore if a deal had not been reached with authorities in the DRC.
Documents show Mr Gertler, a notorious middleman, negotiated mining licences in favour of Katanga Mining, a company Glencore was in the process of taking over.
Mr Gertler and Glencore deny any wrongdoing.
- Justin Trudeau's aide
One of Canadian Prime Minister Justin Trudeau's key aides was involved in the movement of millions of dollars to offshore havens, a move that may have cost the country millions in taxes, the papers show.
The documents relate to Stephen Bronfman, the chief fundraiser for Mr Trudeau's Liberal Party.
The BBC reported that his investment firm, Claridge, moved millions offshore for more than 20 years for the family of former Canadian senator Leo Kolber.
Lawyers said no deals had tried to evade tax and all were legal.
- Lewis Hamilton
Formula One world champion Lewis Hamilton reportedly avoided tax on his £16.5million private jet.
The documents are said to show a £3.3million VAT refund was given after the aircraft was imported into the Isle of Man in 2013.
Under UK and EU legislation, Hamilton would have been entitled to a VAT rebate on the jet if it was to be used purely for business purposes. But the BBC's Panorama programme has seen documents which suggest the 32-year-old intended to make private flights about a third of the time.
A spokesman for the Mercedes driver said that everything was "above board".
- Lord Ashcroft
Former Tory treasurer Lord Ashcroft may have ignored rules around how his offshore investments were managed, according to the papers.
It is also suggested he remained a "non-dom" after joining the House of Lords and was domiciled in Belize for tax purposes at a time it was widely believed he had given up on the status.
Lord Ashcroft has insisted that he did not ignore rules in relation to an offshore trust.
- Mrs Brown's Boys
Three stars of the BBC sitcom Mrs Brown's Boys reportedly put more than £2 million into companies in Mauritius as part of a tax avoidance scheme.
Patrick Houlihan and Martin and Fiona Delany took funds received from the production company owned by creator and star of the show, Brendan O'Carroll, and transferred them overseas, it was reported.
Documents allegedly show money paid into a UK firm by the production company was transferred to Mauritius companies through a trust which took 12.5%.
These companies, said to be under the actors' control, then used a third party to pay loans into the three actors' personal UK bank accounts, it is claimed.
Mr O'Carroll told the broadcaster neither he nor his companies had been involved in a tax avoidance scheme or structure.
According to reports, the sportswear giant shifted profits through a Bermuda subsidiary by holding trademarks for its logo and shoes in offshore entities.
The Guardian reported that the money used to pay for trainers "moves in and out of Europe, to the Caribbean and even to entities not officially based anywhere".
Nike said it "complies with tax regulations" and ensures tax filing are "aligned with how we run our business, the investments we make and the jobs we create".
- The Queen
The Queen's private estate was reportedly found to have millions of pounds invested in offshore tax havens.
It is alleged that the Duchy of Lancaster, which handles the Queen's investments, has held funds in the Cayman Islands and Bermuda.
Around £10 million of the Queen's private cash is claimed to have been tied up in offshore portfolios.
A small part of the cash was traced to lender BrightHouse, which has previously been accused of ripping off customers with high interest rates.
A spokesman for the estate said: "We operate a number of investments and a few of these are with overseas funds. All of our investments are fully audited and legitimate."
- Social media
According to the Guardian, Russian state institutions with ties to President Vladimir Putin funded investments in Facebook and Twitter through a business associate of Jared Kushner, Donald Trump's son-in-law and a senior White House adviser.
It was reported that Russian mogul Yuri Milner, who holds a stake in a company co-owned by Kushner, was used to make the investments.
- Wilbur Ross
Donald Trump's commerce secretary's interests in a company doing business with a Russian firm controlled by members of Vladimir Putin's inner circle were exposed in the papers.
The documents show that Wilbur Ross retains an interest in Navigator Holdings, one of whose most important business relationships is with energy firm Sibur, which is controlled by figures closed to Putin, including the Russian president's son-in-law.
Mr Ross said it was "totally incorrect" to claim that he withheld details of his involvement with Navigator when disclosing his financial affairs to a Senate committee earlier this year.
He said he played no part in the negotiation of a deal by Sibur to charter ships from Navigator and had never met shareholders in the Russian company who are the subject of US sanctions in response to Moscow's interference in Ukraine.
Mr Ross told reporters during a trade visit to London it would be "incorrect" to characterise Navigator's relationship with Sibur as a partnership of any kind.