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{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-056","record":{"id":"src-056","title":"Corporate registry source · src-056","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-056"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-057","record":{"id":"src-057","title":"Resolución No. 201-5614 de 15 de septiembre de 2017 de la Dirección General de Ingresos (lista de personas jurídicas con tres años de morosidad en la tasa única), Gaceta Oficial Digital No. 28381-A","url":"https://www.gacetaoficial.gob.pa/pdfTemp/28381_A/63831.pdf","publisher":"Dirección General de Ingresos, Ministerio de Economía y Finanzas de Panamá (Gaceta Oficial)","date":"2017-10-06","locator":"resolution text; annex volume V","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-22","source_type":"regulatory_record","publisher_type":"government"},"reading":"Resolución No. 201-5614 de 15 de septiembre de 2017 de la Dirección General de Ingresos (lista de personas jurídicas con tres años de morosidad en la tasa única), Gaceta Oficial Digital No. 28381-A, Dirección General de Ingresos, Ministerio de Economía y Finanzas de Panamá (Gaceta Oficial)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-058","record":{"id":"src-058","title":"Resolución No. 201-5634 de 15 de septiembre de 2017 de la Dirección General de Ingresos (lista de personas jurídicas con tres años de morosidad en la tasa única), Gaceta Oficial Digital No. 28397-A","url":"https://www.gacetaoficial.gob.pa/storage/gacetas/2017/10/28397_A/GacetaNo_28397a_20171030.pdf","publisher":"Dirección General de Ingresos, Ministerio de Economía y Finanzas de Panamá (Gaceta Oficial)","date":"2017-10-30","locator":"resolution text; annex volume XXV","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-22","source_type":"regulatory_record","publisher_type":"government"},"reading":"Resolución No. 201-5634 de 15 de septiembre de 2017 de la Dirección General de Ingresos (lista de personas jurídicas con tres años de morosidad en la tasa única), Gaceta Oficial Digital No. 28397-A, Dirección General de Ingresos, Ministerio de Economía y Finanzas de Panamá (Gaceta Oficial)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-059","record":{"id":"src-059","title":"Corporate registry source · src-059","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-059"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-060","record":{"id":"src-060","title":"Media source · src-060","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"media","publisher_type":"nonprofit"},"reading":"Media source · src-060"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-061","record":{"id":"src-061","title":"Corporate registry source · src-061","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-061"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-062","record":{"id":"src-062","title":"Corporate registry source · src-062","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-062"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-063","record":{"id":"src-063","title":"Corporate registry source · src-063","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-063"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-064","record":{"id":"src-064","title":"Corporate registry source · src-064","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-064"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-065","record":{"id":"src-065","title":"Corporate registry source · src-065","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-065"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-066","record":{"id":"src-066","title":"Registro de sanciones impuestas por la Intendencia de Supervisión y Regulación de Sujetos No Financieros","url":"https://www.mef.gob.pa/wp-content/uploads/2020/01/SANCIONES-IMPUESTAS-POR-LA-INTENDENCIA.pdf","publisher":"Ministerio de Economía y Finanzas de Panamá","date":"","locator":"table rows for 2018","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-22","source_type":"regulatory_record","publisher_type":"government"},"reading":"Registro de sanciones impuestas por la Intendencia de Supervisión y Regulación de Sujetos No Financieros, Ministerio de Economía y Finanzas de Panamá"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-067","record":{"id":"src-067","title":"Corporate registry source · src-067","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-067"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-068","record":{"id":"src-068","title":"Corporate registry source · src-068","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-068"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-069","record":{"id":"src-069","title":"Corporate registry source · src-069","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-069"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-070","record":{"id":"src-070","title":"Corporate registry source · src-070","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-070"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-071","record":{"id":"src-071","title":"Media source · src-071","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"media","publisher_type":"nonprofit"},"reading":"Media source · src-071"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-072","record":{"id":"src-072","title":"Media source · src-072","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"media","publisher_type":"nonprofit"},"reading":"Media source · src-072"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-073","record":{"id":"src-073","title":"Court record source · src-073","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"court_record","publisher_type":"media"},"reading":"Court record source · src-073"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-074","record":{"id":"src-074","title":"Corporate registry source · src-074","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-074"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-075","record":{"id":"src-075","title":"Niegan fianza de excarcelación por caso de blanqueo de capitales","url":"https://www.organojudicial.gob.pa/noticias/niegan-fianza-de-excarcelacion-por-caso-de-blanqueo-de-capitales","publisher":"Órgano Judicial de la República de Panamá","date":"2017-06-02","locator":"news notice","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-22","source_type":"court_record","publisher_type":"government"},"reading":"Niegan fianza de excarcelación por caso de blanqueo de capitales, Órgano Judicial de la República de Panamá"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-076","record":{"id":"src-076","title":"Media source · src-076","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"media","publisher_type":"media"},"reading":"Media source · src-076"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-077","record":{"id":"src-077","title":"Corporate registry source · src-077","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-077"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-078","record":{"id":"src-078","title":"Corporate registry source · src-078","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-078"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"sources","id":"src-079","record":{"id":"src-079","title":"Corporate registry source · src-079","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"corporate"},"reading":"Corporate registry source · src-079"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-id-folio","record":{"id":"c-id-folio","kind":"fact","text":"Mossack Fonseca Inc is a Panamanian corporation (sociedad anónima) entered in the Mercantile section of Panama's Public Registry under Folio 210666 (S). Commercial restatements of the registry give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry, and name the Third Notary of the Panama Circuit as the notary of record.","source_ids":["src-001","src-002","src-003","src-027"],"entity_ids":["mf-inc"],"qualification":"Identity data come from three commercial restatements of the Public Registry and from a separate commercial company-information service; no registry certificate is retained in the evidence.","response":"","outcome":""},"reading":"Fact: Mossack Fonseca Inc is a Panamanian corporation (sociedad anónima) entered in the Mercantile section of Panama's Public Registry under Folio 210666 (S). Commercial restatements of the registry give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry, and name the Third Notary of the Panama Circuit as the notary of record."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-id-ruc","record":{"id":"c-id-ruc","kind":"fact","text":"Resolution No. 201-2074 of Panama's Directorate General of Revenue (DGI), dated 19 April 2016 and published in Gaceta Oficial No. 28038-A on 25 May 2016, lists Mossack Fonseca Inc under taxpayer number (RUC) 23997-10-210666, the same number the registry restatements give for the company at Folio 210666 (S).","source_ids":["src-012"],"entity_ids":["mf-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: Resolution No. 201-2074 of Panama's Directorate General of Revenue (DGI), dated 19 April 2016 and published in Gaceta Oficial No. 28038-A on 25 May 2016, lists Mossack Fonseca Inc under taxpayer number (RUC) 23997-10-210666, the same number the registry restatements give for the company at Folio 210666 (S)."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-1988-filings","record":{"id":"c-reg-1988-filings","kind":"fact","text":"A commercial company-information service's list of registry filings for Mossack Fonseca Inc shows three entries dated 28 June 1988: the incorporation, the company agreement and nine appointments (a legal person, four men and four women). The free page does not name the appointees.","source_ids":["src-001"],"entity_ids":["mf-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: A commercial company-information service's list of registry filings for Mossack Fonseca Inc shows three entries dated 28 June 1988: the incorporation, the company agreement and nine appointments (a legal person, four men and four women). The free page does not name the appointees."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-capital-2018","record":{"id":"c-reg-capital-2018","kind":"fact","text":"A separate commercial registry-data service's copy of the registry card, last updated on 31 August 2018, showed Mossack Fonseca Inc as current (vigente), of perpetual duration and domiciled in the province of Panama, with share capital of US$10,000. The only registry entry it listed was the February 2016 migration of the company's file to an electronic folio (entry 51111/2016), which a commercial company-information service records as \"Electronic seat No. 1\" on 5 February 2016.","source_ids":["src-027","src-001"],"entity_ids":["mf-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's copy of the registry card, last updated on 31 August 2018, showed Mossack Fonseca Inc as current (vigente), of perpetual duration and domiciled in the province of Panama, with share capital of US$10,000. The only registry entry it listed was the February 2016 migration of the company's file to an electronic folio (entry 51111/2016), which a commercial company-information service records as \"Electronic seat No. 1\" on 5 February 2016."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-dgi-2016","record":{"id":"c-reg-dgi-2016","kind":"fact","text":"DGI Resolution No. 201-2074 published a list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years, including Mossack Fonseca Inc. Under the resolution, ten years of non-payment means removal from the Public Registry with the entity deemed dissolved; it ordered the registry to note the dissolution and opened a three-year dissolution period during which the entity could be rehabilitated.","source_ids":["src-012"],"entity_ids":["mf-inc"],"qualification":"The resolution lists entities in arrears; it says nothing else about their activity.","response":"","outcome":"","adverse_subject_ids":["mf-inc"]},"reading":"Fact: DGI Resolution No. 201-2074 published a list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years, including Mossack Fonseca Inc. Under the resolution, ten years of non-payment means removal from the Public Registry with the entity deemed dissolved; it ordered the registry to note the dissolution and opened a three-year dissolution period during which the entity could be rehabilitated."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-dgi-2016-press","record":{"id":"c-reg-dgi-2016-press","kind":"attributed","text":"A Panamanian newspaper reported on 4 May 2016 that five companies it linked to Ramón Fonseca Mora were on the DGI list of companies with more than ten years of unpaid tasa única: Mossack Fonseca & Co (Hong Kong), Mossack Fonseca & Co Trading, Mossack Fonseca Corporate Services Ltd Inc, Mossack Fonseca Inc and Mossack Fonseca Med. A sixth, Mossack Fonseca & Co Sociedad de Costa Rica, already appeared as dissolved in the Public Registry; according to the newspaper the others, including Mossack Fonseca Inc, still appeared as current. It gave the fee as $300 a year.","source_ids":["src-013"],"entity_ids":["mf-inc","mf-trading","mf-corpsvc","ramon-fonseca"],"qualification":"The newspaper's reading of the registry at the time of publication; the status of each company changed later.","response":"","outcome":""},"reading":"Attributed: A Panamanian newspaper reported on 4 May 2016 that five companies it linked to Ramón Fonseca Mora were on the DGI list of companies with more than ten years of unpaid tasa única: Mossack Fonseca & Co (Hong Kong), Mossack Fonseca & Co Trading, Mossack Fonseca Corporate Services Ltd Inc, Mossack Fonseca Inc and Mossack Fonseca Med. A sixth, Mossack Fonseca & Co Sociedad de Costa Rica, already appeared as dissolved in the Public Registry; according to the newspaper the others, including Mossack Fonseca Inc, still appeared as current. It gave the fee as $300 a year."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-2025-suspension","record":{"id":"c-reg-2025-suspension","kind":"fact","text":"A commercial company-information service's list of registry filings shows that on 6 October 2025 the Public Registry entered against Mossack Fonseca Inc a series of annotations for suspension over unpaid fees (\"anotación de suspensión por morosidad de tasa\"), together with warning notes and corrections.","source_ids":["src-007"],"entity_ids":["mf-inc"],"qualification":"The filing titles come from a commercial company-information service's restatement; the annotations themselves were not read.","response":"","outcome":"","adverse_subject_ids":["mf-inc"]},"reading":"Fact: A commercial company-information service's list of registry filings shows that on 6 October 2025 the Public Registry entered against Mossack Fonseca Inc a series of annotations for suspension over unpaid fees (\"anotación de suspensión por morosidad de tasa\"), together with warning notes and corrections."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-2026-resignations","record":{"id":"c-reg-2026-resignations","kind":"fact","text":"A registry entry of 2 April 2026 records the departure of nine office-holders of Mossack Fonseca Inc: a subscriber, a treasurer, a director, a secretary, a president, a vice-president and the resident agent. The free restatements do not name them.","source_ids":["src-001","src-003"],"entity_ids":["mf-inc"],"qualification":"Names of the persons who left are not shown in the retained restatements.","response":"","outcome":"A commercial company-information service now describes the company as dissolved and a company-information website, in a report dated 25 May 2026, as inactive; no later reinstatement appears in the retained records."},"reading":"Fact: A registry entry of 2 April 2026 records the departure of nine office-holders of Mossack Fonseca Inc: a subscriber, a treasurer, a director, a secretary, a president, a vice-president and the resident agent. The free restatements do not name them."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-imports","record":{"id":"c-reg-imports","kind":"fact","text":"A commercial registry-data service's profile of Mossack Fonseca Inc counts 101 customs operations and lists 99 imports; the dates visible on its free page run from 29 December 2011 to 3 February 2015. Goods, origin and customs values are shown only to subscribers.","source_ids":["src-002","src-017"],"entity_ids":["mf-inc"],"qualification":"Aggregator data from Panamanian customs records; the content of the imports was not available.","response":"","outcome":""},"reading":"Fact: A commercial registry-data service's profile of Mossack Fonseca Inc counts 101 customs operations and lists 99 imports; the dates visible on its free page run from 29 December 2011 to 3 February 2015. Goods, origin and customs values are shown only to subscribers."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-regulatory-profile","record":{"id":"c-reg-regulatory-profile","kind":"fact","text":"A commercial registry-data service's consolidated regulatory profile for Mossack Fonseca Inc shows no licences or authorisations, no sanctions by Panamanian supervisors and no active bans on public contracting in the Panamanian sources it checks. The profile does not cover international restrictive lists such as OFAC or UN lists, nor court cases.","source_ids":["src-002"],"entity_ids":["mf-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: A commercial registry-data service's consolidated regulatory profile for Mossack Fonseca Inc shows no licences or authorisations, no sanctions by Panamanian supervisors and no active bans on public contracting in the Panamanian sources it checks. The profile does not cover international restrictive lists such as OFAC or UN lists, nor court cases."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-reg-group-1988","record":{"id":"c-reg-group-1988","kind":"attributed","text":"A January 2014 review of Mossack & Fonseca based on Panama's Public Registry describes the firm as divided into several legal entities, two of them dated 1988: Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc. The review notes that the shareholders of a Panamanian sociedad anónima do not appear in the public registry, and that Jurgen Mossack and Ramon Fonseca appear in various director and secretary positions across the group's companies.","source_ids":["src-005"],"entity_ids":["mf-inc","mf-co","mf-trading","jurgen-mossack","ramon-fonseca"],"qualification":"A secondary review of registry records; it does not show who held the shares of Mossack Fonseca Inc.","response":"","outcome":""},"reading":"Attributed: A January 2014 review of Mossack & Fonseca based on Panama's Public Registry describes the firm as divided into several legal entities, two of them dated 1988: Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc. The review notes that the shareholders of a Panamanian sociedad anónima do not appear in the public registry, and that Jurgen Mossack and Ramon Fonseca appear in various director and secretary positions across the group's companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-registry-list","record":{"id":"c-off-registry-list","kind":"fact","text":"A separate commercial registry-data service's copy of the registry card of Mossack Fonseca Inc lists nine 'directivos': Ana Maria Escobar, Amraj de Singh, Jose Alberto Ruiz, Diva Argelis Patiño de Donado, Leticia Montoya, Francis Perez, Cornelio McKay and the law firm Mossack, Fonseca & Co., with several names repeated. The card's representation clause says the president represents the company and that the treasurer or the secretary may also exercise that role.","source_ids":["src-027"],"entity_ids":["mf-inc","ana-maria-escobar","amraj-de-singh","jose-alberto-ruiz","diva-patino","leticia-montoya","francis-perez","cornelio-mckay","mf-co"],"qualification":"The restatement's position column was not captured, so the office each person held, and when, is not shown.","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's copy of the registry card of Mossack Fonseca Inc lists nine 'directivos': Ana Maria Escobar, Amraj de Singh, Jose Alberto Ruiz, Diva Argelis Patiño de Donado, Leticia Montoya, Francis Perez, Cornelio McKay and the law firm Mossack, Fonseca & Co., with several names repeated. The card's representation clause says the president represents the company and that the treasurer or the secretary may also exercise that role."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-other-listings","record":{"id":"c-off-other-listings","kind":"fact","text":"Other restatements of the registry agree on the core of this list. A company-information website names Cornelio McKay, Diva Argelis Patino de Donado, Francis Perez, Jose Alberto Ruiz, Leticia Montoya and Mossack, Fonseca & Co in the company's structure; a commercial registry-data service counts 12 related members (9 active, 3 inactive) and shows Francis Perez in full; a company-registry aggregator counts 13 officers, whose names it hides.","source_ids":["src-003","src-002","src-078"],"entity_ids":["mf-inc","cornelio-mckay","diva-patino","francis-perez","jose-alberto-ruiz","leticia-montoya","mf-co"],"qualification":"None of these restatements gives positions or dates of appointment.","response":"","outcome":""},"reading":"Fact: Other restatements of the registry agree on the core of this list. A company-information website names Cornelio McKay, Diva Argelis Patino de Donado, Francis Perez, Jose Alberto Ruiz, Leticia Montoya and Mossack, Fonseca & Co in the company's structure; a commercial registry-data service counts 12 related members (9 active, 3 inactive) and shows Francis Perez in full; a company-registry aggregator counts 13 officers, whose names it hides."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-agent","record":{"id":"c-off-agent","kind":"fact","text":"A company-registry aggregator's restatement of the Panamanian registry names Mossack, Fonseca & Co as the agent of Mossack Fonseca Inc. A separate commercial registry-data service's page for the same registry participant shows it as resident agent ('Agente Residente') of every company visible on the free page and links it to 643 Panamanian companies.","source_ids":["src-078","src-028"],"entity_ids":["mf-inc","mf-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: A company-registry aggregator's restatement of the Panamanian registry names Mossack, Fonseca & Co as the agent of Mossack Fonseca Inc. A separate commercial registry-data service's page for the same registry participant shows it as resident agent ('Agente Residente') of every company visible on the free page and links it to 643 Panamanian companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-shared-orgs","record":{"id":"c-off-shared-orgs","kind":"fact","text":"A commercial registry-data service reports that Mossack Fonseca Inc shares directors and officers with 3,027 other organisations; the list itself is available only to subscribers.","source_ids":["src-002"],"entity_ids":["mf-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: A commercial registry-data service reports that Mossack Fonseca Inc shares directors and officers with 3,027 other organisations; the list itself is available only to subscribers."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-investigative-board","record":{"id":"c-off-investigative-board","kind":"attributed","text":"A Chilean investigative news outlet reported in April 2016 that, for a company the firm had registered in Panama in 1987 for a Chilean client, Mossack Fonseca also supplied a nominee ('pantalla') board made up of José Alberto Ruiz, Diva Argelis Patiño, Leticia Montoya, Francis Pérez and Cornelio McKay, 'all executives of the firm'. Montoya and Pérez still sat as nominee directors of that company in 2016, and a Chilean investigative news outlet put Montoya's directorships at 11,038 offshore companies in more than ten jurisdictions.","source_ids":["src-004"],"entity_ids":["mf-co","jose-alberto-ruiz","diva-patino","leticia-montoya","francis-perez","cornelio-mckay"],"qualification":"Press account based on the leaked records of the firm; the company concerned is a client company, not Mossack Fonseca Inc.","response":"A Chilean investigative news outlet noted that, since the publications, Mossack Fonseca had defended itself by saying that the checks it ran before taking on new clients were rigorous and far exceeded Panamanian standards.","outcome":""},"reading":"Attributed: A Chilean investigative news outlet reported in April 2016 that, for a company the firm had registered in Panama in 1987 for a Chilean client, Mossack Fonseca also supplied a nominee ('pantalla') board made up of José Alberto Ruiz, Diva Argelis Patiño, Leticia Montoya, Francis Pérez and Cornelio McKay, 'all executives of the firm'. Montoya and Pérez still sat as nominee directors of that company in 2016, and a Chilean investigative news outlet put Montoya's directorships at 11,038 offshore companies in more than ten jurisdictions."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-journalism-total","record":{"id":"c-off-journalism-total","kind":"attributed","text":"Using Public Registry data compiled by a commercial registry-data service, a regional journalism network reported that Mossack Fonseca had registered at least 52,696 persons as directors of Panamanian companies up to October 2014, and that the firm's owner Jurgen Mossack himself appeared as director or subscriber of 3,664 companies.","source_ids":["src-049"],"entity_ids":["mf-co","jurgen-mossack"],"qualification":"Counts compiled by journalists from registry data up to October 2014.","response":"","outcome":""},"reading":"Attributed: Using Public Registry data compiled by a commercial registry-data service, a regional journalism network reported that Mossack Fonseca had registered at least 52,696 persons as directors of Panamanian companies up to October 2014, and that the firm's owner Jurgen Mossack himself appeared as director or subscriber of 3,664 companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-montoya-counts","record":{"id":"c-off-montoya-counts","kind":"attributed","text":"Counts of Leticia Montoya's directorships differ by source and date: a regional journalism network found 11,071 Panamanian companies under that name (plus 758 as Leticia Montoya Moran, 8 as Leticia Moran and 60 as 'Leticia Moran y otros') in registry data up to October 2014; a Panamanian lawyer quoted by a Panamanian newspaper in April 2016 cited 10,967 companies created by the firm; a commercial registry-data service's profile counts 10,850 organisations and 61 related directors, the first of them named Francis; and a separate commercial registry-data service's name-matched page shows 23,224 links.","source_ids":["src-049","src-014","src-010","src-046"],"entity_ids":["leticia-montoya","mf-co"],"qualification":"A separate commercial registry-data service warns that it matches by full name and may combine several people; the other figures come from registry compilations at different dates.","response":"","outcome":""},"reading":"Attributed: Counts of Leticia Montoya's directorships differ by source and date: a regional journalism network found 11,071 Panamanian companies under that name (plus 758 as Leticia Montoya Moran, 8 as Leticia Moran and 60 as 'Leticia Moran y otros') in registry data up to October 2014; a Panamanian lawyer quoted by a Panamanian newspaper in April 2016 cited 10,967 companies created by the firm; a commercial registry-data service's profile counts 10,850 organisations and 61 related directors, the first of them named Francis; and a separate commercial registry-data service's name-matched page shows 23,224 links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-montoya-report","record":{"id":"c-off-montoya-report","kind":"attributed","text":"A German newspaper reported in April 2016, from the leaked records, that Leticia Montoya was one of Mossack Fonseca's most frequent nominee directors, had acted as director of several tens of thousands of companies over the decades, was director of almost 3,200 shell companies in 2012, and had served the firm as a nominee director since the early 1980s; the newspaper's book on the leak says she had worked for the firm since October 1981.","source_ids":["src-048","src-055"],"entity_ids":["leticia-montoya","mf-co"],"qualification":"Journalists' account based on the leaked records.","response":"Montoya told the newspaper by telephone that she knew nothing specific about the shell companies she headed and did not answer a written request. In a general statement to a German newspaper, Mossack Fonseca denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry.","outcome":""},"reading":"Attributed: A German newspaper reported in April 2016, from the leaked records, that Leticia Montoya was one of Mossack Fonseca's most frequent nominee directors, had acted as director of several tens of thousands of companies over the decades, was director of almost 3,200 shell companies in 2012, and had served the firm as a nominee director since the early 1980s; the newspaper's book on the leak says she had worked for the firm since October 1981."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-montoya-dgi","record":{"id":"c-off-montoya-dgi","kind":"attributed","text":"A Panamanian newspaper reported in May 2016 that Leticia Montoya, an employee of the firm and an officer of about 3,000 of its Panamanian companies, appeared in every Mossack Fonseca company on the DGI list of tasa única arrears, the list that includes Mossack Fonseca Inc, and that Ramón Fonseca Mora and Jürgen Mossack appeared as officers in most of those companies.","source_ids":["src-013"],"entity_ids":["leticia-montoya","mf-inc","mf-co","ramon-fonseca","jurgen-mossack"],"qualification":"The article does not say which companies had Fonseca Mora and Mossack as officers.","response":"","outcome":""},"reading":"Attributed: A Panamanian newspaper reported in May 2016 that Leticia Montoya, an employee of the firm and an officer of about 3,000 of its Panamanian companies, appeared in every Mossack Fonseca company on the DGI list of tasa única arrears, the list that includes Mossack Fonseca Inc, and that Ramón Fonseca Mora and Jürgen Mossack appeared as officers in most of those companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-perez-counts","record":{"id":"c-off-perez-counts","kind":"attributed","text":"Francis Perez, described by a Panamanian newspaper in April 2016 as a clerk of the firm, appeared as director of 10,544 companies according to that newspaper; a regional journalism network counted 10,667 companies in registry data up to October 2014; a commercial registry-data service's profile counts 10,462 organisations and 51 related directors, the first of them named Leticia; a separate commercial registry-data service's name-matched page shows 23,046 links.","source_ids":["src-014","src-024","src-031","src-049"],"entity_ids":["francis-perez","mf-co"],"qualification":"The figures come from different registry compilations and dates; a separate commercial registry-data service warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Attributed: Francis Perez, described by a Panamanian newspaper in April 2016 as a clerk of the firm, appeared as director of 10,544 companies according to that newspaper; a regional journalism network counted 10,667 companies in registry data up to October 2014; a commercial registry-data service's profile counts 10,462 organisations and 51 related directors, the first of them named Leticia; a separate commercial registry-data service's name-matched page shows 23,046 links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-patino-counts","record":{"id":"c-off-patino-counts","kind":"attributed","text":"A regional journalism network counted Diva Argelis Patino de Donado among the most frequent directors of companies formed by Mossack Fonseca, with 4,665 companies up to October 2014; a separate commercial registry-data service's name-matched page shows 2,924 links.","source_ids":["src-049","src-029"],"entity_ids":["diva-patino","mf-co"],"qualification":"A separate commercial registry-data service warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Attributed: A regional journalism network counted Diva Argelis Patino de Donado among the most frequent directors of companies formed by Mossack Fonseca, with 4,665 companies up to October 2014; a separate commercial registry-data service's name-matched page shows 2,924 links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-ruiz-counts","record":{"id":"c-off-ruiz-counts","kind":"attributed","text":"A regional journalism network counted Jose Alberto Ruiz among the twenty most frequent directors of companies registered by Mossack Fonseca, with 2,164 companies up to October 2014; a separate commercial registry-data service's name-matched page shows 4,908 links.","source_ids":["src-049","src-030"],"entity_ids":["jose-alberto-ruiz","mf-co"],"qualification":"A separate commercial registry-data service warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Attributed: A regional journalism network counted Jose Alberto Ruiz among the twenty most frequent directors of companies registered by Mossack Fonseca, with 2,164 companies up to October 2014; a separate commercial registry-data service's name-matched page shows 4,908 links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-mckay-counts","record":{"id":"c-off-mckay-counts","kind":"attributed","text":"A regional journalism network counted Cornelio McKay among the twenty most frequent directors of companies registered by Mossack Fonseca, with 2,310 companies up to October 2014; a separate commercial registry-data service's name-matched page shows 7,176 links.","source_ids":["src-049","src-047"],"entity_ids":["cornelio-mckay","mf-co"],"qualification":"A separate commercial registry-data service warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Attributed: A regional journalism network counted Cornelio McKay among the twenty most frequent directors of companies registered by Mossack Fonseca, with 2,310 companies up to October 2014; a separate commercial registry-data service's name-matched page shows 7,176 links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-escobar","record":{"id":"c-off-escobar","kind":"fact","text":"Ana Maria Escobar, a lawyer, appeared before a Panamanian notary on 22 September 2003 as representative of Mossack Fonseca & Co. to record a change of the board of a client company; the deed was reprinted in the Official Bulletin of the Argentine province of Jujuy on 2 January 2004. A separate commercial registry-data service's name-matched page for her shows 1,758 company links.","source_ids":["src-045","src-032"],"entity_ids":["ana-maria-escobar","mf-co"],"qualification":"A separate commercial registry-data service warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Fact: Ana Maria Escobar, a lawyer, appeared before a Panamanian notary on 22 September 2003 as representative of Mossack Fonseca & Co. to record a change of the board of a client company; the deed was reprinted in the Official Bulletin of the Argentine province of Jujuy on 2 January 2004. A separate commercial registry-data service's name-matched page for her shows 1,758 company links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-desingh","record":{"id":"c-off-desingh","kind":"fact","text":"A separate commercial registry-data service's name-matched page for Amraj de Singh, another person listed among the officers of Mossack Fonseca Inc, shows 978 company links.","source_ids":["src-033"],"entity_ids":["amraj-de-singh"],"qualification":"A separate commercial registry-data service warns that its name matching may combine several people; no other retained record describes her work for the firm.","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's name-matched page for Amraj de Singh, another person listed among the officers of Mossack Fonseca Inc, shows 978 company links."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-fee","record":{"id":"c-off-fee","kind":"attributed","text":"According to a German newspaper, Mossack Fonseca's nominee-director service cost about $150 a year per director and company, and the firm usually appointed three nominee directors; the journalists' book on the leak puts the client's price at about $450 a year for the three. A Panamanian newspaper, citing a lawyer and an internal document published by the investigative journalism consortium, reported a charge of $150 a year per company.","source_ids":["src-014","src-048","src-055"],"entity_ids":["mf-co"],"qualification":"Press accounts based on the leaked records; the two newspapers describe the unit of the $150 charge differently.","response":"In a general statement to a German newspaper, Mossack Fonseca denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry.","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Attributed: According to a German newspaper, Mossack Fonseca's nominee-director service cost about $150 a year per director and company, and the firm usually appointed three nominee directors; the journalists' book on the leak puts the client's price at about $450 a year for the three. A Panamanian newspaper, citing a lawyer and an internal document published by the investigative journalism consortium, reported a charge of $150 a year per company."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-forms","record":{"id":"c-off-forms","kind":"attributed","text":"The journalists' book describes the nominee system as resting on three forms found by the thousand in the leak: the nominee director's declaration to follow the true owner's instructions, a general power of attorney given to the owner, and an undated resignation letter. It says the firm usually had its nominee directors sign blank documents, from bank-account forms to share forms, and that folders of blank sheets signed by three nominee directors were found. A television news outlet reported that the firm kept blank documents signed by two employees used as directors, including an undated letter resigning as directors and officers of a company.","source_ids":["src-055","src-026","src-048"],"entity_ids":["mf-co"],"qualification":"Journalists' accounts based on the leaked records.","response":"In a general statement to a German newspaper, Mossack Fonseca denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry. In February 2015 the firm told the same journalists that anyone receiving a power of attorney over one of its companies was first screened through World-Check.","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Attributed: The journalists' book describes the nominee system as resting on three forms found by the thousand in the leak: the nominee director's declaration to follow the true owner's instructions, a general power of attorney given to the owner, and an undated resignation letter. It says the firm usually had its nominee directors sign blank documents, from bank-account forms to share forms, and that folders of blank sheets signed by three nominee directors were found. A television news outlet reported that the firm kept blank documents signed by two employees used as directors, including an undated letter resigning as directors and officers of a company."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-mossfon-executive","record":{"id":"c-off-mossfon-executive","kind":"attributed","text":"According to the journalists' book, the firm's nominee directors were not employed by Mossack Fonseca itself but by Mossfon Executive, a Panamanian company formerly called International Outsourcing that had about twenty employees in 2013, which the book counts among more than 200 'satellites' of Mossfon.","source_ids":["src-055"],"entity_ids":["mossfon-executive","mf-co"],"qualification":"Journalists' account based on the leaked records; the book does not say whether the officers of Mossack Fonseca Inc were among those employees.","response":"","outcome":""},"reading":"Attributed: According to the journalists' book, the firm's nominee directors were not employed by Mossack Fonseca itself but by Mossfon Executive, a Panamanian company formerly called International Outsourcing that had about twenty employees in 2013, which the book counts among more than 200 'satellites' of Mossfon."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-subscriber-companies","record":{"id":"c-off-subscriber-companies","kind":"attributed","text":"Another Panamanian newspaper reported in April 2016 that Bufete MF & Co. served as a parent company for a series of corporations that in turn acted as subscribers or officers of new companies; in one 2005 incorporation deed, Leticia Montoya, an employee of the firm, acted for Dulcan Inc and another employee for Winsley Inc, both companies of the firm that recur as subscribers or officers and share the firm's address in the Arango Orillac building.","source_ids":["src-022"],"entity_ids":["mf-co","leticia-montoya"],"qualification":"The newspaper notes that such networks of companies are lawful under Panama's Law 32 of 1927 and are probably found at other law firms in the same business.","response":"","outcome":""},"reading":"Attributed: Another Panamanian newspaper reported in April 2016 that Bufete MF & Co. served as a parent company for a series of corporations that in turn acted as subscribers or officers of new companies; in one 2005 incorporation deed, Leticia Montoya, an employee of the firm, acted for Dulcan Inc and another employee for Winsley Inc, both companies of the firm that recur as subscribers or officers and share the firm's address in the Arango Orillac building."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-off-premium-nominee","record":{"id":"c-off-premium-nominee","kind":"attributed","text":"A German newspaper reported in April 2016, from the leaked records, that Mossack Fonseca repeatedly offered clients, for a five-figure sum, a real person who would appear as the owner of a company in place of its true beneficial owner, so as to defeat ownership checks.","source_ids":["src-048"],"entity_ids":["mf-co"],"qualification":"Journalists' account based on the leaked records; the person the newspaper names as one such stand-in is a private individual and is not named here.","response":"Mossack Fonseca denied ever having offered this service, according to the newspaper.","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Attributed: A German newspaper reported in April 2016, from the leaked records, that Mossack Fonseca repeatedly offered clients, for a five-figure sum, a real person who would appear as the owner of a company in place of its true beneficial owner, so as to defeat ownership checks."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-founding","record":{"id":"c-firm-founding","kind":"attributed","text":"Accounts of the firm's origin differ. A local-history wiki and an online encyclopedia say that Jürgen Mossack started his own law practice in Panama in 1977 and that it became Mossack Fonseca in 1986, when Ramón Fonseca joined as partner (an online encyclopedia: through a merger with Fonseca's firm). Another Panamanian newspaper reported that the two men constituted the partnership Mossack, Fonseca & Co before the Second Notary of Panama on 24 January 1986. A financial-crime law blog and a news outlet date the foundation by both men to 1977.","source_ids":["src-018","src-009","src-022","src-008","src-025"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"qualification":"Secondary accounts; no founding deed is retained in the evidence.","response":"","outcome":""},"reading":"Attributed: Accounts of the firm's origin differ. A local-history wiki and an online encyclopedia say that Jürgen Mossack started his own law practice in Panama in 1977 and that it became Mossack Fonseca in 1986, when Ramón Fonseca joined as partner (an online encyclopedia: through a merger with Fonseca's firm). Another Panamanian newspaper reported that the two men constituted the partnership Mossack, Fonseca & Co before the Second Notary of Panama on 24 January 1986. A financial-crime law blog and a news outlet date the foundation by both men to 1977."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-registry","record":{"id":"c-firm-registry","kind":"fact","text":"A notarial deed of 22 September 2003, reprinted in the Official Bulletin of the Argentine province of Jujuy, describes Mossack Fonseca & Co. as a professional partnership of lawyers registered at Ficha C-003957 of the Common Persons section of Panama's Public Registry, acting as registered agent of a client company. A commercial registry-data service lists Bufete MF & Co. (MF Legal Services), a civil partnership at Persona Jurídica Folio 3957 (M) formed about 40 years ago, and another Panamanian newspaper gives ficha 3957 for Bufete MF & Co.","source_ids":["src-056","src-045"],"entity_ids":["mf-co"],"qualification":"The deed and a commercial registry-data service use different names for registry number 3957; the identification of the two names as one partnership rests on that number and on the prosecutors' wording, without a registry certificate.","response":"","outcome":""},"reading":"Fact: A notarial deed of 22 September 2003, reprinted in the Official Bulletin of the Argentine province of Jujuy, describes Mossack Fonseca & Co. as a professional partnership of lawyers registered at Ficha C-003957 of the Common Persons section of Panama's Public Registry, acting as registered agent of a client company. A commercial registry-data service lists Bufete MF & Co. (MF Legal Services), a civil partnership at Persona Jurídica Folio 3957 (M) formed about 40 years ago, and another Panamanian newspaper gives ficha 3957 for Bufete MF & Co."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-members","record":{"id":"c-firm-members","kind":"fact","text":"A commercial registry-data service shows ten related members of Bufete MF & Co. (MF Legal Services), six active and four inactive; the names visible on its free page are Enrique Alfonso Cajiga Serracín, Ramón Fonseca Mora and two names cut short as 'JURGEN ...' and 'JOSETTE...'. It reports 111 organisations sharing officers with the partnership and no licences, sanctions or contracting bans in its regulatory sources.","source_ids":["src-056"],"entity_ids":["mf-co","enrique-cajiga","ramon-fonseca"],"qualification":"Aggregator data; the free page does not say which members are active.","response":"","outcome":""},"reading":"Fact: A commercial registry-data service shows ten related members of Bufete MF & Co. (MF Legal Services), six active and four inactive; the names visible on its free page are Enrique Alfonso Cajiga Serracín, Ramón Fonseca Mora and two names cut short as 'JURGEN ...' and 'JOSETTE...'. It reports 111 organisations sharing officers with the partnership and no licences, sanctions or contracting bans in its regulatory sources."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-prosecutor-name","record":{"id":"c-firm-prosecutor-name","kind":"attributed","text":"Panama's Second Specialised Prosecutor's Office against Organised Crime referred in 2019 to 'the law firm Mossack Fonseca or Bufete MF&Co', according to a Panamanian news outlet's report of its request for trial.","source_ids":["src-053"],"entity_ids":["mf-co"],"qualification":"Wording of the prosecution as quoted by the newspaper.","response":"","outcome":""},"reading":"Attributed: Panama's Second Specialised Prosecutor's Office against Organised Crime referred in 2019 to 'the law firm Mossack Fonseca or Bufete MF&Co', according to a Panamanian news outlet's report of its request for trial."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-owners-pleaded","record":{"id":"c-firm-owners-pleaded","kind":"fact","text":"In their verified complaint against Netflix, filed in the U.S. District Court for the District of Connecticut on 15 October 2019, Jürgen Mossack and Ramón Fonseca stated that Bufete MF & Co. was a Panamanian law firm organised as a partnership and wholly owned by the two of them as equal partners, and that Mossack Fonseca & Co, S.A. was a closely held Panamanian corporation wholly owned by the same two men as equal shareholders; both had their head office at Edificio Mossfon, Calle 54 Este, Panama City.","source_ids":["src-073","src-034"],"entity_ids":["mf-co","mf-sa","jurgen-mossack","ramon-fonseca"],"qualification":"The owners' own statement in a pleading; the court summarised it as background and did not rule on it.","response":"","outcome":""},"reading":"Fact: In their verified complaint against Netflix, filed in the U.S. District Court for the District of Connecticut on 15 October 2019, Jürgen Mossack and Ramón Fonseca stated that Bufete MF & Co. was a Panamanian law firm organised as a partnership and wholly owned by the two of them as equal partners, and that Mossack Fonseca & Co, S.A. was a closely held Panamanian corporation wholly owned by the same two men as equal shareholders; both had their head office at Edificio Mossfon, Calle 54 Este, Panama City."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-mfgroup","record":{"id":"c-firm-mfgroup","kind":"attributed","text":"The same complaint describes the two men, the law firm and the corporation together as 'MFGROUP', primarily engaged in forming and maintaining offshore companies, which it calls 'products', for clients such as banks, law firms and accountants. The plaintiffs stated that they did not advise the ultimate end users to whom their clients sold these companies and that the group kept its own compliance and due diligence procedures as Panamanian and other laws required.","source_ids":["src-073"],"entity_ids":["mf-co","mf-sa","jurgen-mossack","ramon-fonseca"],"qualification":"Self-description by the plaintiffs in a pleading.","response":"In the same complaint the plaintiffs stated that around 2014 the group set up a dedicated compliance unit of twenty or more employees in El Salvador, that the claim that the firm or the corporation arranged shell-company cover for crime bosses and corrupt politicians was false, and that, although targeted by two Panamanian cases for about four years, none of them had been convicted of any charged crime.","outcome":""},"reading":"Attributed: The same complaint describes the two men, the law firm and the corporation together as 'MFGROUP', primarily engaged in forming and maintaining offshore companies, which it calls 'products', for clients such as banks, law firms and accountants. The plaintiffs stated that they did not advise the ultimate end users to whom their clients sold these companies and that the group kept its own compliance and due diligence procedures as Panamanian and other laws required."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-profile","record":{"id":"c-firm-profile","kind":"attributed","text":"A January 2014 review of offshore service providers described Mossack & Fonseca as 'first and foremost, a law firm and not a pure offshore service provider' that offered company formation through its offices in about thirty jurisdictions, together with nominee services, trusts, yacht registration and investment advice, and listed licences held by firm entities in the British Virgin Islands (MossFon Trust Corporation, Mossack Fonseca & Co. (B.V.I.) Ltd. and MossFon Authorised Representatives (B.V.I.) Limited) and an authorisation for trust company business in Jersey. A Chilean investigative news outlet described the firm in 2016 as a global law firm based in Panama specialising in creating paper companies in tax havens.","source_ids":["src-005","src-004"],"entity_ids":["mf-co"],"qualification":"Secondary descriptions; the BVI and Jersey licences were not read in the regulators' own records.","response":"","outcome":""},"reading":"Attributed: A January 2014 review of offshore service providers described Mossack & Fonseca as 'first and foremost, a law firm and not a pure offshore service provider' that offered company formation through its offices in about thirty jurisdictions, together with nominee services, trusts, yacht registration and investment advice, and listed licences held by firm entities in the British Virgin Islands (MossFon Trust Corporation, Mossack Fonseca & Co. (B.V.I.) Ltd. and MossFon Authorised Representatives (B.V.I.) Limited) and an authorisation for trust company business in Jersey. A Chilean investigative news outlet described the firm in 2016 as a global law firm based in Panama specialising in creating paper companies in tax havens."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-size","record":{"id":"c-firm-size","kind":"attributed","text":"An online encyclopedia describes a group of about 600 employees and 46 subsidiaries in jurisdictions including the Bahamas, the British Virgin Islands, Hong Kong, Switzerland, Jersey, Luxembourg and the U.S. states of Wyoming, Florida and Nevada; a news outlet reported affiliated offices in 44 countries in 2014; the firm's own 2018 statement speaks of a presence in more than 40 countries and more than 600 staff.","source_ids":["src-009","src-025","src-016"],"entity_ids":["mf-co"],"qualification":"Approximate figures from secondary sources and from the firm itself.","response":"","outcome":""},"reading":"Attributed: An online encyclopedia describes a group of about 600 employees and 46 subsidiaries in jurisdictions including the Bahamas, the British Virgin Islands, Hong Kong, Switzerland, Jersey, Luxembourg and the U.S. states of Wyoming, Florida and Nevada; a news outlet reported affiliated offices in 44 countries in 2014; the firm's own 2018 statement speaks of a presence in more than 40 countries and more than 600 staff."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-zollinger","record":{"id":"c-firm-zollinger","kind":"attributed","text":"A news outlet reported in December 2014 that the firm later added a third director, the Swiss lawyer Christoph Zollinger. The investigative journalism consortium described him in April 2026 as a former co-owner of the firm who had left it years before the Panama Papers were published.","source_ids":["src-025","src-072"],"entity_ids":["christoph-zollinger","mf-co"],"qualification":"Press accounts; his period at the firm is not dated in the retained records.","response":"","outcome":""},"reading":"Attributed: A news outlet reported in December 2014 that the firm later added a third director, the Swiss lawyer Christoph Zollinger. The investigative journalism consortium described him in April 2026 as a former co-owner of the firm who had left it years before the Panama Papers were published."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-leak","record":{"id":"c-firm-leak","kind":"attributed","text":"From April 2016 about 11.5 million internal legal and financial documents of Mossack Fonseca, published mainly through the International Consortium of Investigative Journalists (ICIJ) as the Panama Papers, became the basis of worldwide reporting on offshore companies.","source_ids":["src-008","src-016"],"entity_ids":["mf-co","ramon-fonseca"],"qualification":"The leaked documents are not part of the retained evidence.","response":"The firm called itself the victim of a worldwide cyberattack and said that ICIJ, working from stolen information, had presented a mistaken picture of its services; Ramón Fonseca said its network had been compromised by hackers in 2015.","outcome":""},"reading":"Attributed: From April 2016 about 11.5 million internal legal and financial documents of Mossack Fonseca, published mainly through the International Consortium of Investigative Journalists (ICIJ) as the Panama Papers, became the basis of worldwide reporting on offshore companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-closure","record":{"id":"c-firm-closure","kind":"attributed","text":"In a statement on the closure of its operations, reported by a financial-crime law blog on 15 March 2018, Mossack Fonseca said that after the publications it had reduced its offices and staff worldwide to fewer than 50 people. It blamed reputational deterioration, the media campaign, a 'financial siege' and irregular actions by some Panamanian authorities.","source_ids":["src-016","src-008"],"entity_ids":["mf-co"],"qualification":"The firm's own account.","response":"The firm said that no criminal proceedings had been opened against it for providing its company-formation service in any jurisdiction where it incorporated companies, that the only investigations were in Panama, and that it had supplied all information the authorities requested.","outcome":"The firm said it would stop serving the public at the end of March 2018, after 40 years, while a small team would keep answering requests from the authorities."},"reading":"Attributed: In a statement on the closure of its operations, reported by a financial-crime law blog on 15 March 2018, Mossack Fonseca said that after the publications it had reduced its offices and staff worldwide to fewer than 50 people. It blamed reputational deterioration, the media campaign, a 'financial siege' and irregular actions by some Panamanian authorities."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-retirement","record":{"id":"c-firm-retirement","kind":"attributed","text":"The investigative journalism consortium reported in June 2018, from a second leak of the firm's records, that the firm closed offices in the Isle of Man, Jersey and Hong Kong from May 2016, that later in 2016 Fonseca and Mossack announced their retirement from the firm, and that an email to clients said a skeletal firm would remain open for a few years to meet existing obligations before it would 'eventually wither away'.","source_ids":["src-060"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"qualification":"Journalists' account based on leaked records.","response":"","outcome":""},"reading":"Attributed: The investigative journalism consortium reported in June 2018, from a second leak of the firm's records, that the firm closed offices in the Isle of Man, Jersey and Hong Kong from May 2016, that later in 2016 Fonseca and Mossack announced their retirement from the firm, and that an email to clients said a skeletal firm would remain open for a few years to meet existing obligations before it would 'eventually wither away'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-owner-identification","record":{"id":"c-firm-owner-identification","kind":"attributed","text":"The investigative journalism consortium reported in June 2018 that, two months after it learned of the data breach, the firm still could not identify the owners of more than 70 percent of 28,500 active companies in the British Virgin Islands, its busiest offshore centre, or of 75 percent of 10,500 active shell companies in Panama.","source_ids":["src-060"],"entity_ids":["mf-co"],"qualification":"Journalists' reading of the firm's internal records.","response":"In late March 2016 the firm had told the investigative journalism consortium that it conducted thorough due diligence on all new and prospective clients, often exceeding the rules that bound it. For the June 2018 report Mossack and Fonseca did not answer the investigative journalism consortium's specific questions; that month the two lawyers issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'.","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Attributed: The investigative journalism consortium reported in June 2018 that, two months after it learned of the data breach, the firm still could not identify the owners of more than 70 percent of 28,500 active companies in the British Virgin Islands, its busiest offshore centre, or of 75 percent of 10,500 active shell companies in Panama."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-seychelles","record":{"id":"c-firm-seychelles","kind":"attributed","text":"According to the investigative journalism consortium's June 2018 report, an audit by the Seychelles Financial Intelligence Unit concluded that the firm's Seychelles office did not regularly monitor high-risk, politically connected clients and had breached six anti-money-laundering laws and regulations; the unit's director wrote of 'significant deficiencies'.","source_ids":["src-060"],"entity_ids":["mf-co"],"qualification":"The regulator's findings as reported from leaked records; the audit report itself is not retained.","response":"Mossack and Fonseca did not answer the investigative journalism consortium's specific questions for this report; in June 2018 the two lawyers issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'.","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Attributed: According to the investigative journalism consortium's June 2018 report, an audit by the Seychelles Financial Intelligence Unit concluded that the firm's Seychelles office did not regularly monitor high-risk, politically connected clients and had breached six anti-money-laundering laws and regulations; the unit's director wrote of 'significant deficiencies'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-bvi-order","record":{"id":"c-firm-bvi-order","kind":"attributed","text":"An investigative nonprofit reported in May 2016 that the British Virgin Islands financial regulator had taken enforcement action against the firm and ordered it to appoint a qualified person to oversee its operations and report regularly.","source_ids":["src-071"],"entity_ids":["mf-co"],"qualification":"Press account; the regulator's notice is not retained.","response":"","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Attributed: An investigative nonprofit reported in May 2016 that the British Virgin Islands financial regulator had taken enforcement action against the firm and ordered it to appoint a qualified person to oversee its operations and report regularly."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-mef-fine","record":{"id":"c-firm-mef-fine","kind":"fact","text":"The register of sanctions of the Intendency for the Supervision and Regulation of Non-Financial Entities of Panama's Ministry of Economy and Finance records a 2018 fine of B/.300,000 imposed on Bufete MF & Co for breaches of articles 26, 27, 28, 29 and 34 of Law 23 of 2015 on the prevention of money laundering, of its implementing decrees and resolutions, and of articles 6, 7, 10, 11 and 18 of Law 2 of 2011 on resident agents.","source_ids":["src-066"],"entity_ids":["mf-co"],"qualification":"The register gives the year, the amount and the provisions breached, not the facts found.","response":"","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Fact: The register of sanctions of the Intendency for the Supervision and Regulation of Non-Financial Entities of Panama's Ministry of Economy and Finance records a 2018 fine of B/.300,000 imposed on Bufete MF & Co for breaches of articles 26, 27, 28, 29 and 34 of Law 23 of 2015 on the prevention of money laundering, of its implementing decrees and resolutions, and of articles 6, 7, 10, 11 and 18 of Law 2 of 2011 on resident agents."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-orbis","record":{"id":"c-firm-orbis","kind":"attributed","text":"The investigative journalism consortium reported in June 2018 that, in Panama, Mossack Fonseca transferred clients to Orbis Legal Services, which hired some of its employees to keep 'the same level of service', and that in Samoa the firm became Central Corporate Services Ltd.","source_ids":["src-060"],"entity_ids":["orbis","mf-co"],"qualification":"Journalists' account based on leaked records; no registry record links Orbis Legal Services to the firm.","response":"","outcome":""},"reading":"Attributed: The investigative journalism consortium reported in June 2018 that, in Panama, Mossack Fonseca transferred clients to Orbis Legal Services, which hired some of its employees to keep 'the same level of service', and that in Samoa the firm became Central Corporate Services Ltd."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-orbis-registry","record":{"id":"c-firm-orbis-registry","kind":"fact","text":"A commercial registry-data service lists Orbis Legal Services as a Panamanian civil partnership at Persona Jurídica Folio 25030457, formed about ten years ago, registered with the Superintendency of Non-Financial Entities as a law firm on 17 September 2021 and acting as a member of the governing bodies of 393 organisations.","source_ids":["src-065"],"entity_ids":["orbis"],"qualification":"Aggregator data.","response":"","outcome":""},"reading":"Fact: A commercial registry-data service lists Orbis Legal Services as a Panamanian civil partnership at Persona Jurídica Folio 25030457, formed about ten years ago, registered with the Superintendency of Non-Financial Entities as a law firm on 17 September 2021 and acting as a member of the governing bodies of 393 organisations."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-firm-orbis-fine","record":{"id":"c-firm-orbis-fine","kind":"fact","text":"The same register of sanctions records a 2018 fine on Orbis Legal Services of B/.5,000 plus a progressive fine of B/.200, B/.5,200 in total, for non-compliance with resolutions I-REG-003-017 and I-REG-005-017 of 2017 and article 36 of resolution JD-REG-001-18.","source_ids":["src-066"],"entity_ids":["orbis"],"qualification":"","response":"","outcome":"","adverse_subject_ids":["orbis"]},"reading":"Fact: The same register of sanctions records a 2018 fine on Orbis Legal Services of B/.5,000 plus a progressive fine of B/.200, B/.5,200 in total, for non-compliance with resolutions I-REG-003-017 and I-REG-005-017 of 2017 and article 36 of resolution JD-REG-001-18."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-trading","record":{"id":"c-grp-trading","kind":"fact","text":"Mossack Fonseca & Co. Trading Inc. was incorporated in Panama on 8 July 1988 and entered in the registry on 13 July 1988 under Mercantile Folio 211145, with seven appointments recorded that day; a commercial company-information service gives Calle 54, Panama as its official address. A separate commercial registry-data service's copy of the card, updated on 20 July 2018, shows it as current, with shares of no par value, and lists among its officers Ana Maria Escobar, Ramon Fonseca, Jose Alberto Ruiz, Leticia Montoya, Jurgen Mossack, Amraj de Singh and Mossack Fonseca & Co. Its only registry entry shown is the migration to an electronic folio under entry 51111/2016, the same entry number shown for Mossack Fonseca Inc.","source_ids":["src-006","src-061"],"entity_ids":["mf-trading","ana-maria-escobar","ramon-fonseca","jose-alberto-ruiz","leticia-montoya","jurgen-mossack","amraj-de-singh","mf-co","mf-inc"],"qualification":"Commercial restatements of the registry; the position held by each listed person is not shown.","response":"","outcome":""},"reading":"Fact: Mossack Fonseca & Co. Trading Inc. was incorporated in Panama on 8 July 1988 and entered in the registry on 13 July 1988 under Mercantile Folio 211145, with seven appointments recorded that day; a commercial company-information service gives Calle 54, Panama as its official address. A separate commercial registry-data service's copy of the card, updated on 20 July 2018, shows it as current, with shares of no par value, and lists among its officers Ana Maria Escobar, Ramon Fonseca, Jose Alberto Ruiz, Leticia Montoya, Jurgen Mossack, Amraj de Singh and Mossack Fonseca & Co. Its only registry entry shown is the migration to an electronic folio under entry 51111/2016, the same entry number shown for Mossack Fonseca Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-trading-status","record":{"id":"c-grp-trading-status","kind":"fact","text":"DGI Resolution No. 201-2074 of 2016 lists Mossack Fonseca & Co. Trading Inc., RUC 24096-234-211145, among the legal persons with ten years of unpaid tasa única, in the entry next to Mossack Fonseca Corporate Services Ltd. Inc. and two entries from Mossack Fonseca Inc. A commercial registry-data service's market-intelligence page shows no declared commercial activity, no imports or exports and no public procurement for the company.","source_ids":["src-012","src-037"],"entity_ids":["mf-trading","mf-corpsvc","mf-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: DGI Resolution No. 201-2074 of 2016 lists Mossack Fonseca & Co. Trading Inc., RUC 24096-234-211145, among the legal persons with ten years of unpaid tasa única, in the entry next to Mossack Fonseca Corporate Services Ltd. Inc. and two entries from Mossack Fonseca Inc. A commercial registry-data service's market-intelligence page shows no declared commercial activity, no imports or exports and no public procurement for the company."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-corpsvc","record":{"id":"c-grp-corpsvc","kind":"fact","text":"Mossack Fonseca Corporate Services Ltd. Inc. was incorporated on 14 October 1992, Mercantile Folio 265024 (S), RUC 36835-45-265024, with an official address at Calle 54, Panama. Its registry history parallels that of Mossack Fonseca Inc: an 'Electronic seat No. 1' entry on 5 February 2016 and, on 2 April 2026, the resignation of six office-holders including the resident agent. A commercial company-information service describes it as dissolved and a company-information website as inactive; a company-information website names Jurgen Mossack, Ramon Fonseca and Mossack Fonseca & Co, among others, in its structure. In the 2016 DGI arrears list it is entry 184991, immediately before Mossack Fonseca Inc.","source_ids":["src-074","src-070","src-012"],"entity_ids":["mf-corpsvc","jurgen-mossack","ramon-fonseca","mf-co","mf-inc"],"qualification":"Commercial restatements of the registry and the DGI list; positions of the listed persons are not shown.","response":"","outcome":""},"reading":"Fact: Mossack Fonseca Corporate Services Ltd. Inc. was incorporated on 14 October 1992, Mercantile Folio 265024 (S), RUC 36835-45-265024, with an official address at Calle 54, Panama. Its registry history parallels that of Mossack Fonseca Inc: an 'Electronic seat No. 1' entry on 5 February 2016 and, on 2 April 2026, the resignation of six office-holders including the resident agent. A commercial company-information service describes it as dissolved and a company-information website as inactive; a company-information website names Jurgen Mossack, Ramon Fonseca and Mossack Fonseca & Co, among others, in its structure. In the 2016 DGI arrears list it is entry 184991, immediately before Mossack Fonseca Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-partners","record":{"id":"c-grp-partners","kind":"fact","text":"A company-registry aggregator's restatement of the registry shows Mossack Fonseca & Partners Corp., a Panamanian sociedad anónima with registry number 329650 (329650S), as current, with Mossack Fonseca & Co as its agent and 31 officers whose names are hidden.","source_ids":["src-077"],"entity_ids":["mf-partners","mf-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: A company-registry aggregator's restatement of the registry shows Mossack Fonseca & Partners Corp., a Panamanian sociedad anónima with registry number 329650 (329650S), as current, with Mossack Fonseca & Co as its agent and 31 officers whose names are hidden."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-abogados","record":{"id":"c-grp-abogados","kind":"fact","text":"Mossack Fonseca, Abogados is registered at Persona Jurídica Folio 39485 (M), RUC 2440227-1-39485, as a common partnership (a commercial registry-data service) or 'fundación: comunes' (a company-information website), formed about thirteen years ago, with a history entry dated 31 July 2013. A company-information website names Jurgen Rolf Dieter Mossack Herzog and Ramon Enrique de Jesus Fonseca Mora in its structure; a commercial registry-data service shows three active members, the first being Ramon Enrique de Jesus Fonseca Mora, and no organisations sharing officers with it.","source_ids":["src-011","src-020"],"entity_ids":["mf-abogados","jurgen-mossack","ramon-fonseca"],"qualification":"Aggregator data; the purpose of this entity is not stated in the retained records.","response":"","outcome":""},"reading":"Fact: Mossack Fonseca, Abogados is registered at Persona Jurídica Folio 39485 (M), RUC 2440227-1-39485, as a common partnership (a commercial registry-data service) or 'fundación: comunes' (a company-information website), formed about thirteen years ago, with a history entry dated 31 July 2013. A company-information website names Jurgen Rolf Dieter Mossack Herzog and Ramon Enrique de Jesus Fonseca Mora in its structure; a commercial registry-data service shows three active members, the first being Ramon Enrique de Jesus Fonseca Mora, and no organisations sharing officers with it."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-fiduciaria","record":{"id":"c-grp-fiduciaria","kind":"fact","text":"A separate commercial registry-data service's name-matched page for Ramon Fonseca lists, among companies in which he holds or held a position or link, Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation), with capital of $500,000, and Mossack Fonseca & Co. Trading Inc.","source_ids":["src-064"],"entity_ids":["ramon-fonseca","fiduciaria-mossfon","mf-trading"],"qualification":"A separate commercial registry-data service does not show the position held and warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's name-matched page for Ramon Fonseca lists, among companies in which he holds or held a position or link, Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation), with capital of $500,000, and Mossack Fonseca & Co. Trading Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-mfam","record":{"id":"c-grp-mfam","kind":"attributed","text":"The U.S. Department of Justice described Mossfon Asset Management, S.A. in December 2018 as an asset management company closely affiliated with Mossack Fonseca. An investigative nonprofit had reported in May 2016 that the firm liquidated this financial-services arm, which it used to help clients invest their money, and applied to cancel its licence while Panama's securities regulator investigated its compliance with due diligence requirements.","source_ids":["src-071","src-035"],"entity_ids":["mfam","mf-co"],"qualification":"The DOJ description appears in a press release on an indictment; the liquidation is a press account.","response":"","outcome":"","adverse_subject_ids":["mfam"]},"reading":"Attributed: The U.S. Department of Justice described Mossfon Asset Management, S.A. in December 2018 as an asset management company closely affiliated with Mossack Fonseca. An investigative nonprofit had reported in May 2016 that the firm liquidated this financial-services arm, which it used to help clients invest their money, and applied to cancel its licence while Panama's securities regulator investigated its compliance with due diligence requirements."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-foundation-registry","record":{"id":"c-grp-foundation-registry","kind":"fact","text":"A commercial company-information service's restatement of the registry shows The Mossack Family Foundation as a Panamanian private interest foundation incorporated on 31 January 1997, valid at the record's update of 26 January 2015, with an official address at Calle 54, Panama; on 4 February 1997 its incorporation and three appointments (a man and two companies) were registered.","source_ids":["src-069"],"entity_ids":["mossack-foundation"],"qualification":"","response":"","outcome":""},"reading":"Fact: A commercial company-information service's restatement of the registry shows The Mossack Family Foundation as a Panamanian private interest foundation incorporated on 31 January 1997, valid at the record's update of 26 January 2015, with an official address at Calle 54, Panama; on 4 February 1997 its incorporation and three appointments (a man and two companies) were registered."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-foundation-book","record":{"id":"c-grp-foundation-book","kind":"attributed","text":"According to the journalists' book on the leak, The Mossack Family Foundation, created in 1997, is the centre of Jürgen Mossack's private asset planning: it owns his private offshore companies and receives all the profits from Mossfon's activities, and he is its principal beneficiary. The book adds that Mossfon's affiliated companies are generally held by offshore companies that in turn belong to a foundation.","source_ids":["src-055"],"entity_ids":["mossack-foundation","jurgen-mossack","mf-co"],"qualification":"Journalists' account from leaked records; no retained record ties the shares of Mossack Fonseca Inc to the foundation.","response":"","outcome":""},"reading":"Attributed: According to the journalists' book on the leak, The Mossack Family Foundation, created in 1997, is the centre of Jürgen Mossack's private asset planning: it owns his private offshore companies and receives all the profits from Mossfon's activities, and he is its principal beneficiary. The book adds that Mossfon's affiliated companies are generally held by offshore companies that in turn belong to a foundation."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-grp-structure-2013","record":{"id":"c-grp-structure-2013","kind":"attributed","text":"The journalists' book describes an internal spreadsheet prepared by the firm in 2014: in fiscal 2013 the group had about one hundred companies with distinct business purposes and somewhat more than a hundred associated shell companies, grouped under twelve holding structures with more than 200 companies in all; its turnover was $42.6 million, and it had 588 employees, 342 of them in Panama.","source_ids":["src-055"],"entity_ids":["mf-co"],"qualification":"Journalists' reading of a leaked internal document.","response":"","outcome":""},"reading":"Attributed: The journalists' book describes an internal spreadsheet prepared by the firm in 2014: in fiscal 2013 the group had about one hundred companies with distinct business purposes and somewhat more than a hundred associated shell companies, grouped under twelve holding structures with more than 200 companies in all; its turnover was $42.6 million, and it had 588 employees, 342 of them in Panama."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-proceeding","record":{"id":"c-nv-proceeding","kind":"fact","text":"On 16 March 2015 Magistrate Judge Cam Ferenbach of the U.S. District Court for the District of Nevada ruled on subpoenas in NML Capital, Ltd.'s post-judgment proceedings against the Republic of Argentina (lead case 2:14-cv-492, member case 2:14-cv-1573). NML, seeking to enforce judgments totalling $1.7 billion, suspected that Lázaro Báez and Cristóbal López had laundered embezzled Argentine state funds through Nevada companies and had subpoenaed M.F. Corporate Services (Nevada), the registered agent of the Nevada companies it linked to Báez.","source_ids":["src-044"],"entity_ids":["nml","mf-nevada"],"qualification":"The suspicions are NML's; the court ruled on discovery, not on the underlying allegations.","response":"","outcome":""},"reading":"Fact: On 16 March 2015 Magistrate Judge Cam Ferenbach of the U.S. District Court for the District of Nevada ruled on subpoenas in NML Capital, Ltd.'s post-judgment proceedings against the Republic of Argentina (lead case 2:14-cv-492, member case 2:14-cv-1573). NML, seeking to enforce judgments totalling $1.7 billion, suspected that Lázaro Báez and Cristóbal López had laundered embezzled Argentine state funds through Nevada companies and had subpoenaed M.F. Corporate Services (Nevada), the registered agent of the Nevada companies it linked to Báez."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-mfnevada","record":{"id":"c-nv-mfnevada","kind":"fact","text":"The order describes M.F. Corporate Services (Nevada), Ltd. as a Nevada corporation with one employee, one client, the Panamanian law firm Mossack Fonseca & Co., and one owner, Tornbell Associates, Inc., a Panamanian company whose agent is Mossack Fonseca & Co. and whose directors are all employees of the firm.","source_ids":["src-044"],"entity_ids":["mf-nevada","mf-co","tornbell"],"qualification":"","response":"","outcome":""},"reading":"Fact: The order describes M.F. Corporate Services (Nevada), Ltd. as a Nevada corporation with one employee, one client, the Panamanian law firm Mossack Fonseca & Co., and one owner, Tornbell Associates, Inc., a Panamanian company whose agent is Mossack Fonseca & Co. and whose directors are all employees of the firm."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-jurisdiction","record":{"id":"c-nv-jurisdiction","kind":"fact","text":"The court held that M.F. Corporate Services acted as the agent of Mossack Fonseca & Co. and was also its alter ego for jurisdictional purposes, citing their joint ownership through Tornbell; it concluded that it could exercise general jurisdiction over the firm, which was 'essentially at home' in Nevada through its domination of M.F. Corporate Services, and that exercising jurisdiction was reasonable because there was 'reasonable suspicion to believe that Mossack Fonseca & Co.'s activities further fraud and money laundering'. It granted M.F. Corporate Services' motion to quash in part, denied it in part, and partly granted NML's motion to compel production.","source_ids":["src-044"],"entity_ids":["mf-co","mf-nevada","tornbell","nml"],"qualification":"Findings made to decide jurisdiction over a non-party in post-judgment discovery; they are not findings of liability.","response":"","outcome":"The retained records do not show what the firm produced afterwards or whether the order was challenged.","adverse_subject_ids":["mf-co"]},"reading":"Fact: The court held that M.F. Corporate Services acted as the agent of Mossack Fonseca & Co. and was also its alter ego for jurisdictional purposes, citing their joint ownership through Tornbell; it concluded that it could exercise general jurisdiction over the firm, which was 'essentially at home' in Nevada through its domination of M.F. Corporate Services, and that exercising jurisdiction was reasonable because there was 'reasonable suspicion to believe that Mossack Fonseca & Co.'s activities further fraud and money laundering'. It granted M.F. Corporate Services' motion to quash in part, denied it in part, and partly granted NML's motion to compel production."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-montoya","record":{"id":"c-nv-montoya","kind":"fact","text":"According to the same order, a single person, Leticia (spelled 'Letcia') Montoya, answered NML's subpoenas on behalf of each of the Báez entities: she was one of the corporate officers of Aldyne, Ltd., the custodian of records for most of the entities, and an attorney with or employee of Mossack Fonseca & Co. She asserted that none of the entities held responsive documents, including their own operating agreements, and, writing for Aldyne and another Seychelles company, that neither was 'actually owned by anybody'. The order notes that Aldyne's Seychelles address is shared by Mossack Fonseca & Co., and recalls that on 11 August 2014 the court had held that Montoya could be compelled to appear for a deposition in Las Vegas after she submitted 123 affidavits for the entities.","source_ids":["src-044"],"entity_ids":["leticia-montoya","aldyne","mf-co","nml"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the same order, a single person, Leticia (spelled 'Letcia') Montoya, answered NML's subpoenas on behalf of each of the Báez entities: she was one of the corporate officers of Aldyne, Ltd., the custodian of records for most of the entities, and an attorney with or employee of Mossack Fonseca & Co. She asserted that none of the entities held responsive documents, including their own operating agreements, and, writing for Aldyne and another Seychelles company, that neither was 'actually owned by anybody'. The order notes that Aldyne's Seychelles address is shared by Mossack Fonseca & Co., and recalls that on 11 August 2014 the court had held that Montoya could be compelled to appear for a deposition in Las Vegas after she submitted 123 affidavits for the entities."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-nml-filing","record":{"id":"c-nv-nml-filing","kind":"attributed","text":"In a reply brief dated 4 December 2014, which appears in the court record as Document 102-6 in case 2:14-cv-00492, filed on 16 March 2015, NML argued that M.F. Corporate Services (Nevada) was Mossack Fonseca's alter ego, so that serving the Nevada company was effective service on the firm, and asked for an evidentiary hearing if the court found that evidence inconclusive. NML stated that Imogene Wilson is or was the president of M.F. Corporate Services (Nevada), instructed its sole employee under the contract between Mossack Fonseca and the Nevada company, worked from the same address as the firm's Panama offices, and served or had served as director and assistant secretary of Aldyne Ltd.; that Leticia Montoya, an employee of Mossack Fonseca in Panama, was a corporate officer of Aldyne; and that Tornbell was the sole shareholder of the Nevada company, with Mossack Fonseca as its registered agent and five individual directors, Montoya among them, all employees of the firm.","source_ids":["src-043"],"entity_ids":["imogene-wilson","mf-nevada","aldyne","leticia-montoya","tornbell","mf-co","nml"],"qualification":"Assertions of a litigant in a reply brief; the court's own findings are in its order of 16 March 2015.","response":"According to the brief, M.F. Corporate Services had opposed NML's motion, contending among other things that NML cited the wrong legal standard for alter-ego status and that the funds allegedly embezzled by Lázaro Báez were irrelevant to NML's judgment enforcement.","outcome":""},"reading":"Attributed: In a reply brief dated 4 December 2014, which appears in the court record as Document 102-6 in case 2:14-cv-00492, filed on 16 March 2015, NML argued that M.F. Corporate Services (Nevada) was Mossack Fonseca's alter ego, so that serving the Nevada company was effective service on the firm, and asked for an evidentiary hearing if the court found that evidence inconclusive. NML stated that Imogene Wilson is or was the president of M.F. Corporate Services (Nevada), instructed its sole employee under the contract between Mossack Fonseca and the Nevada company, worked from the same address as the firm's Panama offices, and served or had served as director and assistant secretary of Aldyne Ltd.; that Leticia Montoya, an employee of Mossack Fonseca in Panama, was a corporate officer of Aldyne; and that Tornbell was the sole shareholder of the Nevada company, with Mossack Fonseca as its registered agent and five individual directors, Montoya among them, all employees of the firm."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-investigative-report","record":{"id":"c-nv-investigative-report","kind":"attributed","text":"A Chilean investigative news outlet reported in April 2016, from the September 2014 deposition of the Nevada company's only employee, that she described herself as its sole administrator and employee, named Imogene Wilson as its president, and acknowledged that the company had no clients other than the Panamanian law firm; she had also acted as secretary of Aldyne Ltd., a Seychelles company whose registered agent is Mossack Fonseca. A Chilean investigative news outlet described Wilson as a Panamanian executive of the firm and a director of more than 420 offshore companies created by it.","source_ids":["src-054"],"entity_ids":["mf-nevada","imogene-wilson","aldyne","mf-co"],"qualification":"Journalists' account of a deposition and of the leaked records.","response":"","outcome":""},"reading":"Attributed: A Chilean investigative news outlet reported in April 2016, from the September 2014 deposition of the Nevada company's only employee, that she described herself as its sole administrator and employee, named Imogene Wilson as its president, and acknowledged that the company had no clients other than the Panamanian law firm; she had also acted as secretary of Aldyne Ltd., a Seychelles company whose registered agent is Mossack Fonseca. A Chilean investigative news outlet described Wilson as a Panamanian executive of the firm and a director of more than 420 offshore companies created by it."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-cleanup","record":{"id":"c-nv-cleanup","kind":"attributed","text":"A Chilean investigative news outlet also reported, from the firm's internal emails, that a few days after the September 2014 deposition an IT specialist of the firm travelled to the Las Vegas office of M.F. Corporate Services, arranged a telephone that would not show the firm's corporate directory or keep call logs, and cleaned the employee's computer, with the extracted files kept at Mossfon's headquarters in Panama.","source_ids":["src-054"],"entity_ids":["mf-nevada","mf-co"],"qualification":"Journalists' reading of leaked emails; no response from the firm to this account is retained.","response":"","outcome":""},"reading":"Attributed: A Chilean investigative news outlet also reported, from the firm's internal emails, that a few days after the September 2014 deposition an IT specialist of the firm travelled to the Las Vegas office of M.F. Corporate Services, arranged a telephone that would not show the firm's corporate directory or keep call logs, and cleaned the employee's computer, with the extracted files kept at Mossfon's headquarters in Panama."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-tornbell-owners","record":{"id":"c-nv-tornbell-owners","kind":"attributed","text":"According to the journalists' book, a bank-account opening form in the leak shows that all the shares of M.F. Corporate Services (Nevada) were held by Tornbell Associates, which in turn belonged 45 percent to Jürgen Mossack, 45 percent to Ramón Fonseca and 10 percent to Christoph Zollinger, a minority partner in the firm.","source_ids":["src-055"],"entity_ids":["tornbell","mf-nevada","jurgen-mossack","ramon-fonseca","christoph-zollinger"],"qualification":"Journalists' reading of a leaked form; no registry record of Tornbell's shareholders is retained.","response":"Asked by the journalists, Zollinger denied being a shareholder of Tornbell Associates. The book also notes that Mossack had declared under oath that Mossack Fonseca did not control the internal affairs or day-to-day operations of the Nevada company and that the two were not in a parent-subsidiary relationship.","outcome":""},"reading":"Attributed: According to the journalists' book, a bank-account opening form in the leak shows that all the shares of M.F. Corporate Services (Nevada) were held by Tornbell Associates, which in turn belonged 45 percent to Jürgen Mossack, 45 percent to Ramón Fonseca and 10 percent to Christoph Zollinger, a minority partner in the firm."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-tornbell-registry","record":{"id":"c-nv-tornbell-registry","kind":"fact","text":"Tornbell Associates Inc. is a Panamanian sociedad anónima at Mercantile Folio 396154 (S), formed about 25 years ago according to a commercial registry-data service; a company-registry aggregator shows it as suspended, with Mossack Fonseca & Co as agent and 15 officers whose names are hidden.","source_ids":["src-051","src-079"],"entity_ids":["tornbell","mf-co"],"qualification":"Aggregator data.","response":"","outcome":""},"reading":"Fact: Tornbell Associates Inc. is a Panamanian sociedad anónima at Mercantile Folio 396154 (S), formed about 25 years ago according to a commercial registry-data service; a company-registry aggregator shows it as suspended, with Mossack Fonseca & Co as agent and 15 officers whose names are hidden."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-penalty","record":{"id":"c-nv-penalty","kind":"fact","text":"The Nevada Secretary of State announced on 23 May 2016 that M. F. Corporate Services (Nevada) Limited had paid a $10,000 civil penalty, the maximum, for failing to maintain the records required by NRS 77.400; investigators who examined its records on 7 and 8 April 2016 found contact-person information for the represented companies consistently missing. The company had been the commercial registered agent of 1,024 Nevada limited-liability companies, 193 of them active, and on 23 May 2016 filed to resign as registered agent for all 1,025 entities it represented.","source_ids":["src-050"],"entity_ids":["mf-nevada"],"qualification":"","response":"","outcome":"","adverse_subject_ids":["mf-nevada"]},"reading":"Fact: The Nevada Secretary of State announced on 23 May 2016 that M. F. Corporate Services (Nevada) Limited had paid a $10,000 civil penalty, the maximum, for failing to maintain the records required by NRS 77.400; investigators who examined its records on 7 and 8 April 2016 found contact-person information for the represented companies consistently missing. The company had been the commercial registered agent of 1,024 Nevada limited-liability companies, 193 of them active, and on 23 May 2016 filed to resign as registered agent for all 1,025 entities it represented."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-wyoming","record":{"id":"c-nv-wyoming","kind":"attributed","text":"An investigative nonprofit reported in May 2016 that the firm's Wyoming operations were also run from the Nevada office and that, after its local Wyoming partner cut ties, M.F. Corporate Services Wyoming had 60 days to find a new registered agent or face dissolution; an expert called the Nevada company's abrupt resignation from 1,024 companies 'absolutely unusual'.","source_ids":["src-071"],"entity_ids":["mf-nevada","mf-co"],"qualification":"Press account.","response":"","outcome":""},"reading":"Attributed: An investigative nonprofit reported in May 2016 that the firm's Wyoming operations were also run from the Nevada office and that, after its local Wyoming partner cut ties, M.F. Corporate Services Wyoming had 60 days to find a new registered agent or face dissolution; an expert called the Nevada company's abrupt resignation from 1,024 companies 'absolutely unusual'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-nv-book-finding","record":{"id":"c-nv-book-finding","kind":"attributed","text":"A German newspaper's journalists, who examined the firm's files on the 123 companies NML attributed to Lázaro Báez, wrote that they found no decisive evidence linking the companies to Néstor Kirchner and Cristina Fernández de Kirchner, and concluded that a large part of the 123 companies were connected to the Argentine case only because the same internal nominee companies of the firm also managed the few companies that could probably be attributed to people close to the Kirchners.","source_ids":["src-055"],"entity_ids":["nml","mf-co"],"qualification":"Journalists' conclusion from leaked records; it does not address the court's jurisdictional findings about the firm.","response":"According to the journalists, Mossack Fonseca had told them in February 2015 that the companies had 'nothing to do with NML's case against Argentina'.","outcome":""},"reading":"Attributed: A German newspaper's journalists, who examined the firm's files on the 123 companies NML attributed to Lázaro Báez, wrote that they found no decisive evidence linking the companies to Néstor Kirchner and Cristina Fernández de Kirchner, and concluded that a large part of the 123 companies were connected to the Argentine case only because the same internal nominee companies of the firm also managed the few companies that could probably be attributed to people close to the Kirchners."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-judgment","record":{"id":"c-elfec-judgment","kind":"fact","text":"On 3 January 2022 the Sentencing Court No. 3 of Cochabamba, Bolivia, convicted former executives of the electricity distributor ELFEC and a workers' union representative in criminal case 301199201033017, brought by the Public Prosecutor with ELFEC S.A., the State Attorney's office, the national electricity company ENDE and the Vice-Ministry of Justice as private accusers, on charges reported by another Bolivian newspaper as criminal association, legitimation of illicit gains, fictitious companies and illicit enrichment over the sale of ELFEC shares to the Panamanian company Soelbo.","source_ids":["src-023","src-021"],"entity_ids":["soelbo"],"qualification":"The firm, Mossack Fonseca Inc and the firm's employees were not parties to the Bolivian case; the court's findings concern the defendants. The retained records do not show whether the judgment was appealed or became final.","response":"","outcome":"Another Bolivian newspaper reported prison sentences of between five and ten years for the convicted defendants.","adverse_subject_ids":["soelbo"]},"reading":"Fact: On 3 January 2022 the Sentencing Court No. 3 of Cochabamba, Bolivia, convicted former executives of the electricity distributor ELFEC and a workers' union representative in criminal case 301199201033017, brought by the Public Prosecutor with ELFEC S.A., the State Attorney's office, the national electricity company ENDE and the Vice-Ministry of Justice as private accusers, on charges reported by another Bolivian newspaper as criminal association, legitimation of illicit gains, fictitious companies and illicit enrichment over the sale of ELFEC shares to the Panamanian company Soelbo."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-companies","record":{"id":"c-elfec-companies","kind":"fact","text":"According to the judgment, three companies were formed in Panama in June 2007: Cochabambina de Electricidad S.A. (public deed No. 8819 of 14 June 2007, registry Ficha 573154 of 26 June 2007), Trabajadores de Luz y Fuerza S.A. (deed No. 8820 of 14 June 2007, Ficha 573205 of 26 June 2007, capital $3,000) and Sociedad Eléctrica Boliviana – SOELBO S.A. (deed No. 9549 of 28 June 2007, Ficha 574084, capital $10,000), created with 60 shares held by Cochabambina de Electricidad and 40 by Trabajadores de Luz y Fuerza.","source_ids":["src-023"],"entity_ids":["cochabambina","tlf","soelbo"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the judgment, three companies were formed in Panama in June 2007: Cochabambina de Electricidad S.A. (public deed No. 8819 of 14 June 2007, registry Ficha 573154 of 26 June 2007), Trabajadores de Luz y Fuerza S.A. (deed No. 8820 of 14 June 2007, Ficha 573205 of 26 June 2007, capital $3,000) and Sociedad Eléctrica Boliviana – SOELBO S.A. (deed No. 9549 of 28 June 2007, Ficha 574084, capital $10,000), created with 60 shares held by Cochabambina de Electricidad and 40 by Trabajadores de Luz y Fuerza."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-firm-role","record":{"id":"c-elfec-firm-role","kind":"fact","text":"The judgment states that the creation of the three companies was the work of 'the Mosack Fonseca firm of Panama', engaged through the La Paz law firm Criales Urcullo & Antezana; that the same persons, all employees of the firm, appear as directors in the incorporation documents; and that the firm was the resident agent of all three companies, which the court found were created only to provide a fictitious buyer for the Bolivian shares held by the US group PPL. The court also found that an 'obscure and arbitrary' policy at ELFEC had served to take money out of the company abroad without support, among other things to pay professional fees of the Mossack Fonseca law firm of Panama and the cost of forming the three companies there.","source_ids":["src-023"],"entity_ids":["mf-co","cochabambina","tlf","soelbo"],"qualification":"The firm, Mossack Fonseca Inc and the firm's employees were not parties to the Bolivian case; the court's findings concern the defendants. The retained records do not show whether the judgment was appealed or became final.","response":"","outcome":"","adverse_subject_ids":["soelbo","cochabambina","tlf"]},"reading":"Fact: The judgment states that the creation of the three companies was the work of 'the Mosack Fonseca firm of Panama', engaged through the La Paz law firm Criales Urcullo & Antezana; that the same persons, all employees of the firm, appear as directors in the incorporation documents; and that the firm was the resident agent of all three companies, which the court found were created only to provide a fictitious buyer for the Bolivian shares held by the US group PPL. The court also found that an 'obscure and arbitrary' policy at ELFEC had served to take money out of the company abroad without support, among other things to pay professional fees of the Mossack Fonseca law firm of Panama and the cost of forming the three companies there."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-subject-named","record":{"id":"c-elfec-subject-named","kind":"fact","text":"In its reasoning the court also wrote that the defendants, 'advised by an international firm, Mossack Fonseca Inc., of Panama', formed the three companies in June and July 2007. Elsewhere the same judgment calls the adviser 'the firm Mossack Fonseca & CO.' and 'the law office Mosack Fonseca of Panama'.","source_ids":["src-023"],"entity_ids":["mf-inc","mf-co","cochabambina","tlf","soelbo"],"qualification":"The judgment gives no registry number for the firm it names. 'Mossack Fonseca Inc.' is the subject's exact name, but because the court uses three names for the same adviser, the reference may be to the law firm rather than to the company registered at Folio 210666 (S).","response":"","outcome":""},"reading":"Fact: In its reasoning the court also wrote that the defendants, 'advised by an international firm, Mossack Fonseca Inc., of Panama', formed the three companies in June and July 2007. Elsewhere the same judgment calls the adviser 'the firm Mossack Fonseca & CO.' and 'the law office Mosack Fonseca of Panama'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-nominees","record":{"id":"c-elfec-nominees","kind":"fact","text":"The judgment notes that giving several companies the same directors is not prohibited by Panamanian commercial law, but treats it in this case as evidence that the defendants formed the companies illegitimately, with directors who would not answer for their activities; it adds that the persons named in the companies' documents are outside the prosecution because the prosecutor and the private accusers hold the defendants responsible for forming the companies.","source_ids":["src-023"],"entity_ids":["cochabambina","tlf","soelbo"],"qualification":"The firm, Mossack Fonseca Inc and the firm's employees were not parties to the Bolivian case; the court's findings concern the defendants. The retained records do not show whether the judgment was appealed or became final.","response":"","outcome":""},"reading":"Fact: The judgment notes that giving several companies the same directors is not prohibited by Panamanian commercial law, but treats it in this case as evidence that the defendants formed the companies illegitimately, with directors who would not answer for their activities; it adds that the persons named in the companies' documents are outside the prosecution because the prosecutor and the private accusers hold the defendants responsible for forming the companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-subscribers","record":{"id":"c-elfec-subscribers","kind":"fact","text":"The judgment also found that Sociedad Rockall Inc. and Sociedad Enders Inc. were formed in Panama on 14 December 2005 with the authorisation of a representative of the law firm Mossack Fonseca & CO, with directors who were the firm's employees, and that the two companies, acting within Panamanian law, constituted Cochabambina de Electricidad, Trabajadores de Luz y Fuerza and SOELBO.","source_ids":["src-023"],"entity_ids":["rockall","enders","mf-co","cochabambina","tlf","soelbo"],"qualification":"","response":"","outcome":""},"reading":"Fact: The judgment also found that Sociedad Rockall Inc. and Sociedad Enders Inc. were formed in Panama on 14 December 2005 with the authorisation of a representative of the law firm Mossack Fonseca & CO, with directors who were the firm's employees, and that the two companies, acting within Panamanian law, constituted Cochabambina de Electricidad, Trabajadores de Luz y Fuerza and SOELBO."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-sale","record":{"id":"c-elfec-sale","kind":"fact","text":"By a document of 9 April 2008, SOELBO S.A. sold the Cochabamba telecommunications cooperative COMTECO its 56.66 percent of ELFEC S.A. for $17,066,667, with closing set for 14 April 2008 simultaneously at COMTECO's offices in Cochabamba and at Banco Santander International in Miami, according to the judgment.","source_ids":["src-023","src-015"],"entity_ids":["soelbo","comteco"],"qualification":"The court's account of the transaction; COMTECO was not a defendant.","response":"COMTECO's shareholders told a Bolivian newspaper in October 2017 that there had been no irregularity in the purchase, which they said was lawful because it took place in Bolivia, and attributed the instruction to form the three Panamanian companies to the seller, the US group PPL Global.","outcome":""},"reading":"Fact: By a document of 9 April 2008, SOELBO S.A. sold the Cochabamba telecommunications cooperative COMTECO its 56.66 percent of ELFEC S.A. for $17,066,667, with closing set for 14 April 2008 simultaneously at COMTECO's offices in Cochabamba and at Banco Santander International in Miami, according to the judgment."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-dissolution","record":{"id":"c-elfec-dissolution","kind":"fact","text":"After the sale the three companies were dissolved in Panama by deeds of April and May 2009, as shown by a certificate of the Public Registry cited in the judgment (which dates the Cochabambina deed 25 April 2009 in one passage and 25 May 2009 in another). An offshore-leaks database record reproduced by a Bolivian newspaper gives SOELBO's registration in Panama as 3 July 2007 with Mossack Fonseca as agent, inactivation on 30 June 2009 and removal from the register on 15 January 2012.","source_ids":["src-015","src-023"],"entity_ids":["cochabambina","tlf","soelbo","mf-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: After the sale the three companies were dissolved in Panama by deeds of April and May 2009, as shown by a certificate of the Public Registry cited in the judgment (which dates the Cochabambina deed 25 April 2009 in one passage and 25 May 2009 in another). An offshore-leaks database record reproduced by a Bolivian newspaper gives SOELBO's registration in Panama as 3 July 2007 with Mossack Fonseca as agent, inactivation on 30 June 2009 and removal from the register on 15 January 2012."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-registry-cards","record":{"id":"c-elfec-registry-cards","kind":"fact","text":"A separate commercial registry-data service's copies of the registry cards, updated in August 2018, show the three companies as dissolved: Cochabambina de Electricidad S.A. (Folio 573154, entered 26 June 2007, capital $7,000), Trabajadores Luz y Fuerza S.A. (Folio 573205, entered 26 June 2007, capital $3,000) and SOELBO S.A. (Folio 574084, entered 3 July 2007). Each lists among its nine officers the companies Enders Inc. and Rockall Inc., five individuals and Bufete MF & Co.","source_ids":["src-040","src-059","src-062"],"entity_ids":["cochabambina","tlf","soelbo","enders","rockall","mf-co"],"qualification":"The restatements' position column was not captured.","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's copies of the registry cards, updated in August 2018, show the three companies as dissolved: Cochabambina de Electricidad S.A. (Folio 573154, entered 26 June 2007, capital $7,000), Trabajadores Luz y Fuerza S.A. (Folio 573205, entered 26 June 2007, capital $3,000) and SOELBO S.A. (Folio 574084, entered 3 July 2007). Each lists among its nine officers the companies Enders Inc. and Rockall Inc., five individuals and Bufete MF & Co."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-dgi-2017","record":{"id":"c-elfec-dgi-2017","kind":"fact","text":"Three resolutions of Panama's Directorate General of Revenue dated 15 September 2017 and published in the Gaceta Oficial in October 2017 (Nos. 201-5614, 201-5632 and 201-5634) list Cochabambina de Electricidad S.A., Sociedad Electrica Boliviana Soelbo S.A. and Trabajadores Luz y Fuerza S.A. among legal persons with three consecutive years of unpaid tasa única and order the registry to suspend their corporate rights; after two more years without reactivation an entity is deemed dissolved.","source_ids":["src-057","src-058","src-039"],"entity_ids":["cochabambina","tlf","soelbo"],"qualification":"The gazette lists are OCR text; names and numbers are printed in separate columns.","response":"","outcome":""},"reading":"Fact: Three resolutions of Panama's Directorate General of Revenue dated 15 September 2017 and published in the Gaceta Oficial in October 2017 (Nos. 201-5614, 201-5632 and 201-5634) list Cochabambina de Electricidad S.A., Sociedad Electrica Boliviana Soelbo S.A. and Trabajadores Luz y Fuerza S.A. among legal persons with three consecutive years of unpaid tasa única and order the registry to suspend their corporate rights; after two more years without reactivation an entity is deemed dissolved."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-press-chronology","record":{"id":"c-elfec-press-chronology","kind":"attributed","text":"A Bolivian newspaper reported in October 2017, from the Panama Papers, that Cochabambina de Electricidad and Trabajadores de Luz y Fuerza gave rise to Soelbo, an offshore company 'created by the Mossack Fonseca law office'; that on 12 July 2007 PPL Global sold all its Bolivian shares to Soelbo; that on 31 October 2007 Soelbo created Luz del Valle S.A. in Bolivia; and that on 9 April 2008 the ELFEC shares were sold to COMTECO through Soelbo. Cochabambina de Electricidad was formed with capital of $7,000 to acquire the remaining 40 percent, and Soelbo with $10,000 in 100 shares of $100 that could be registered or bearer shares.","source_ids":["src-015"],"entity_ids":["cochabambina","tlf","soelbo","comteco","mf-co"],"qualification":"Newspaper account based on leaked records.","response":"","outcome":""},"reading":"Attributed: A Bolivian newspaper reported in October 2017, from the Panama Papers, that Cochabambina de Electricidad and Trabajadores de Luz y Fuerza gave rise to Soelbo, an offshore company 'created by the Mossack Fonseca law office'; that on 12 July 2007 PPL Global sold all its Bolivian shares to Soelbo; that on 31 October 2007 Soelbo created Luz del Valle S.A. in Bolivia; and that on 9 April 2008 the ELFEC shares were sold to COMTECO through Soelbo. Cochabambina de Electricidad was formed with capital of $7,000 to acquire the remaining 40 percent, and Soelbo with $10,000 in 100 shares of $100 that could be registered or bearer shares."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-invoices","record":{"id":"c-elfec-invoices","kind":"attributed","text":"According to a Bolivian newspaper, Mossack Fonseca confirmed in August 2007 payment for registering each company, with invoices of $2,623 for SOELBO and $2,664.50 each for Trabajadores de Luz y Fuerza and Cochabambina de Electricidad; on 21 December 2007 Criales, Urcullo & Antezana reported that the companies had elected new directors, increased their capital and exchanged their bearer shares for registered shares.","source_ids":["src-015"],"entity_ids":["mf-co","soelbo","tlf","cochabambina"],"qualification":"Newspaper account based on leaked records.","response":"","outcome":""},"reading":"Attributed: According to a Bolivian newspaper, Mossack Fonseca confirmed in August 2007 payment for registering each company, with invoices of $2,623 for SOELBO and $2,664.50 each for Trabajadores de Luz y Fuerza and Cochabambina de Electricidad; on 21 December 2007 Criales, Urcullo & Antezana reported that the companies had elected new directors, increased their capital and exchanged their bearer shares for registered shares."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-trust-offer","record":{"id":"c-elfec-trust-offer","kind":"attributed","text":"A Bolivian newspaper also reported that in July 2007, when the clients wanted a Panamanian bank account for the companies, the firm offered the services of its trust company Mossfon Trust Corporation, described in the firm's correspondence as licensed by Panama's Superintendency of Banks since 1993, with fiduciary licences in the British Virgin Islands since 1986 and in Jersey since 2005; so that the clients' signatures would not appear on banking documents, it offered authorised signatories for the accounts, at $600 a year, with account-opening fees of $1,000 in Panama and $2,000 abroad.","source_ids":["src-015"],"entity_ids":["fiduciaria-mossfon","mf-co"],"qualification":"Newspaper account of leaked correspondence.","response":"","outcome":""},"reading":"Attributed: A Bolivian newspaper also reported that in July 2007, when the clients wanted a Panamanian bank account for the companies, the firm offered the services of its trust company Mossfon Trust Corporation, described in the firm's correspondence as licensed by Panama's Superintendency of Banks since 1993, with fiduciary licences in the British Virgin Islands since 1986 and in Jersey since 2005; so that the clients' signatures would not appear on banking documents, it offered authorised signatories for the accounts, at $600 a year, with account-opening fees of $1,000 in Panama and $2,000 abroad."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-elfec-enders-rockall","record":{"id":"c-elfec-enders-rockall","kind":"fact","text":"A commercial registry-data service lists Rockall Inc. (Mercantile Folio 511208 S) and Enders Inc. (Folio 511200 S), both about 20 years old, with Dulcan Inc. among their visible members; Rockall appears as a member, typically as subscriber, of 8,529 organisations and Enders of 8,515, and each shares officers most often with the other.","source_ids":["src-067","src-068"],"entity_ids":["rockall","enders"],"qualification":"Aggregator data.","response":"","outcome":""},"reading":"Fact: A commercial registry-data service lists Rockall Inc. (Mercantile Folio 511208 S) and Enders Inc. (Folio 511200 S), both about 20 years old, with Dulcan Inc. among their visible members; Rockall appears as a member, typically as subscriber, of 8,529 organisations and Enders of 8,515, and each shares officers most often with the other."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-raids-arrests","record":{"id":"c-proc-raids-arrests","kind":"attributed","text":"Panamanian authorities raided Mossack Fonseca in 2016 and 2017; a Panamanian newspaper reported that the first raid on its headquarters came ten days after the Panama Papers were published, and a financial-crime law blog reported that the U.S. Attorney's Office for the Southern District of New York announced an investigation. In February 2017 Panama's Attorney General, Kenia Porcell, alleged that Mossack Fonseca companies had been used to make and receive bribes in connection with the Lava Jato ('Car Wash') scandal, called the firm 'a criminal organization that is dedicated to hiding money assets from suspicious origins' and ordered the arrest of Mossack and Fonseca on money-laundering charges. Both were jailed on 10 February 2017 and released on 21 April 2017 on bail of $500,000 each, after a judge ruled that they had cooperated with the investigation.","source_ids":["src-008","src-009","src-013","src-060"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"qualification":"The Attorney General's statements are allegations; they are reported by the investigative journalism consortium, and the arrest dates by an online encyclopedia.","response":"According to the investigative journalism consortium, the two men denied wrongdoing. In a notebook in his jail cell Mossack wrote that the prosecutors were 'trying to obtain evidence for a crime that does not exist', and in June 2018 the two lawyers issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'.","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: Panamanian authorities raided Mossack Fonseca in 2016 and 2017; a Panamanian newspaper reported that the first raid on its headquarters came ten days after the Panama Papers were published, and a financial-crime law blog reported that the U.S. Attorney's Office for the Southern District of New York announced an investigation. In February 2017 Panama's Attorney General, Kenia Porcell, alleged that Mossack Fonseca companies had been used to make and receive bribes in connection with the Lava Jato ('Car Wash') scandal, called the firm 'a criminal organization that is dedicated to hiding money assets from suspicious origins' and ordered the arrest of Mossack and Fonseca on money-laundering charges. Both were jailed on 10 February 2017 and released on 21 April 2017 on bail of $500,000 each, after a judge ruled that they had cooperated with the investigation."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-2017-court","record":{"id":"c-proc-2017-court","kind":"fact","text":"An official notice of Panama's judiciary dated 2 June 2017 records that, in the money-laundering investigation conducted by the Second Prosecutor's Office against Organised Crime, Ramón Enrique Fonseca Mora and Jürgen Rolf Dieter Mossack were among the persons formally accused (imputados); the special court refused release on bail to several of the firm's employees on the ground that they had not been charged.","source_ids":["src-075"],"entity_ids":["ramon-fonseca","jurgen-mossack","mf-co"],"qualification":"","response":"","outcome":"","adverse_subject_ids":["ramon-fonseca","jurgen-mossack"]},"reading":"Fact: An official notice of Panama's judiciary dated 2 June 2017 records that, in the money-laundering investigation conducted by the Second Prosecutor's Office against Organised Crime, Ramón Enrique Fonseca Mora and Jürgen Rolf Dieter Mossack were among the persons formally accused (imputados); the special court refused release on bail to several of the firm's employees on the ground that they had not been charged."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-2019-request","record":{"id":"c-proc-2019-request","kind":"attributed","text":"A Panamanian news outlet reported on 13 June 2019 that, in a prosecutorial opinion of 20 May 2019, Panama's Second Specialised Prosecutor's Office against Organised Crime asked for 34 employees of the firm, including its founding partners Jürgen Mossack and Ramón Fonseca Mora and its most senior executives, to be tried for money laundering. The prosecutors concluded that 'the law firm Mossack Fonseca or Bufete MF&Co' had concealed the origin and ownership of money from illicit activities by creating structures that kept its clients' identities hidden; the investigation concerned the relationship between Mossack Fonseca & Co. in Brazil and in Panama in the Lava Jato affair.","source_ids":["src-053","src-038","src-019"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"qualification":"The prosecution's case as reported by the newspaper.","response":"","outcome":"At trial all 28 remaining defendants, Mossack among them, were acquitted on 28 June 2024 and Fonseca's criminal liability was declared extinguished by his death; on 10 August 2026 the Higher Court confirmed the acquittal in full.","adverse_subject_ids":["mf-co","jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: A Panamanian news outlet reported on 13 June 2019 that, in a prosecutorial opinion of 20 May 2019, Panama's Second Specialised Prosecutor's Office against Organised Crime asked for 34 employees of the firm, including its founding partners Jürgen Mossack and Ramón Fonseca Mora and its most senior executives, to be tried for money laundering. The prosecutors concluded that 'the law firm Mossack Fonseca or Bufete MF&Co' had concealed the origin and ownership of money from illicit activities by creating structures that kept its clients' identities hidden; the investigation concerned the relationship between Mossack Fonseca & Co. in Brazil and in Panama in the Lava Jato affair."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-2022-dismissal","record":{"id":"c-proc-2022-dismissal","kind":"attributed","text":"A Panamanian newspaper reported on 16 June 2022 that Judge Baloísa Marquínez of the Third Liquidating Criminal Court had ordered the provisional dismissal of the Lava Jato case against Jürgen Mossack, Ramón Fonseca Mora and 37 other people. According to the ruling as reported, the investigation had not shown which accounts were created in Panama to hide illicit money, the amounts involved, or the traceability of funds allegedly coming from Brazil, nor that the firm managed any fund or bank account from Brazil; the court lifted all precautionary measures and bail. The case, opened in 2016, ran to 293 volumes.","source_ids":["src-036","src-038"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co"],"qualification":"Newspaper report of a provisional dismissal; the retained records do not explain how the case then went to the trial that ended in the 2024 judgment.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: A Panamanian newspaper reported on 16 June 2022 that Judge Baloísa Marquínez of the Third Liquidating Criminal Court had ordered the provisional dismissal of the Lava Jato case against Jürgen Mossack, Ramón Fonseca Mora and 37 other people. According to the ruling as reported, the investigation had not shown which accounts were created in Panama to hide illicit money, the amounts involved, or the traceability of funds allegedly coming from Brazil, nor that the firm managed any fund or bank account from Brazil; the court lifted all precautionary measures and bail. The case, opened in 2016, ran to 293 volumes."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-siemens","record":{"id":"c-proc-siemens","kind":"attributed","text":"Another Panamanian news website reported on 27 January 2022 that in the Siemens case, a Panamanian money-laundering proceeding over the alleged concealment of undisclosed funds of executives of the German company Siemens through the firm, which began with a raid on the firm in April 2016, Jürgen Mossack, Ramón Fonseca and Christoph Zollinger were among those called to trial, while the cases of several of the firm's employees were dismissed or declared extinguished.","source_ids":["src-041"],"entity_ids":["jurgen-mossack","ramon-fonseca","christoph-zollinger","mf-co"],"qualification":"Newspaper list of the court's decision to send the case to trial; the retained records do not report a separate judgment in this case.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca","christoph-zollinger"]},"reading":"Attributed: Another Panamanian news website reported on 27 January 2022 that in the Siemens case, a Panamanian money-laundering proceeding over the alleged concealment of undisclosed funds of executives of the German company Siemens through the firm, which began with a raid on the firm in April 2016, Jürgen Mossack, Ramón Fonseca and Christoph Zollinger were among those called to trial, while the cases of several of the firm's employees were dismissed or declared extinguished."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-trial-2023","record":{"id":"c-proc-trial-2023","kind":"attributed","text":"An online encyclopedia states that Jürgen Mossack and Ramón Fonseca were put on trial for money laundering in Panama City on 26 June 2023, that the prosecution asked for up to 12 years in prison for concealing assets linked to the Car Wash case, and that it requested sentences for 26 other defendants and the acquittal of four.","source_ids":["src-009","src-052"],"entity_ids":["jurgen-mossack","ramon-fonseca"],"qualification":"Encyclopedia summary; the same passage says both men were acquitted and that Fonseca died a month later, which conflicts with the court reports that his criminal liability was extinguished because he had died in May 2024.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: An online encyclopedia states that Jürgen Mossack and Ramón Fonseca were put on trial for money laundering in Panama City on 26 June 2023, that the prosecution asked for up to 12 years in prison for concealing assets linked to the Car Wash case, and that it requested sentences for 26 other defendants and the acquittal of four."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-2024-acquittal","record":{"id":"c-proc-2024-acquittal","kind":"attributed","text":"A Panamanian news website reported on 29 June 2024 that Judge Baloísa Marquínez, in a 339-page judgment, acquitted all 28 defendants in the 'Panama Papers'–'Lava Jato' money-laundering case, among them the firm's founder Jürgen Mossack, ordered all personal and property precautionary measures lifted, and declared criminal liability extinguished for the other founder, Ramón Fonseca Mora, because he had died.","source_ids":["src-038"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co"],"qualification":"Newspaper report of the first-instance judgment; the judiciary's own notice of the 2026 appeal confirms the acquittal judgment No. 03 of 28 June 2024.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: A Panamanian news website reported on 29 June 2024 that Judge Baloísa Marquínez, in a 339-page judgment, acquitted all 28 defendants in the 'Panama Papers'–'Lava Jato' money-laundering case, among them the firm's founder Jürgen Mossack, ordered all personal and property precautionary measures lifted, and declared criminal liability extinguished for the other founder, Ramón Fonseca Mora, because he had died."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-2026-appeal","record":{"id":"c-proc-2026-appeal","kind":"fact","text":"On 10 August 2026 Panama's Higher Court for the Liquidation of Criminal Cases of the First Judicial District, on appeal by the Public Prosecutor, confirmed in full acquittal judgment No. 03 of 28 June 2024 of the Second Liquidating Criminal Court in a money-laundering case known as Lava Jato and later joined into a single file called Panama Papers. According to the judiciary's notice of 13 August 2026, the first-instance court had found that evidence taken from the servers of the firm Mossack Fonseca and added to the file on paper did not meet chain-of-custody requirements, and that the remaining evidence was insufficient to establish the defendants' criminal liability.","source_ids":["src-019"],"entity_ids":["mf-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: On 10 August 2026 Panama's Higher Court for the Liquidation of Criminal Cases of the First Judicial District, on appeal by the Public Prosecutor, confirmed in full acquittal judgment No. 03 of 28 June 2024 of the Second Liquidating Criminal Court in a money-laundering case known as Lava Jato and later joined into a single file called Panama Papers. According to the judiciary's notice of 13 August 2026, the first-instance court had found that evidence taken from the servers of the firm Mossack Fonseca and added to the file on paper did not meet chain-of-custody requirements, and that the remaining evidence was insufficient to establish the defendants' criminal liability."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-2026-named","record":{"id":"c-proc-2026-named","kind":"attributed","text":"A further Panamanian news website reported on 13 August 2026 that the appeal judgment (second-instance judgment No. 12 of 10 August 2026) upheld the acquittal of Jürgen Rolf Dieter Mossack Herzog in both files, No. 48931-19 (Lava Jato) and No. 87256-19 (Panama Papers), after rejecting the arguments of the Second Specialised Prosecutor's Office against Organised Crime; for Ramón Enrique de Jesús Fonseca Mora, whose criminal action had been declared extinguished by his death, the outcome is legally not an acquittal.","source_ids":["src-042"],"entity_ids":["jurgen-mossack","ramon-fonseca"],"qualification":"Newspaper report of the appeal judgment, which the judiciary's own notice summarises without names.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: A further Panamanian news website reported on 13 August 2026 that the appeal judgment (second-instance judgment No. 12 of 10 August 2026) upheld the acquittal of Jürgen Rolf Dieter Mossack Herzog in both files, No. 48931-19 (Lava Jato) and No. 87256-19 (Panama Papers), after rejecting the arguments of the Second Specialised Prosecutor's Office against Organised Crime; for Ramón Enrique de Jesús Fonseca Mora, whose criminal action had been declared extinguished by his death, the outcome is legally not an acquittal."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-cologne","record":{"id":"c-proc-cologne","kind":"attributed","text":"According to an online encyclopedia, prosecutors in Cologne, Germany, issued international arrest warrants for Jürgen Mossack and Ramón Fonseca on 20 October 2020 on charges including accessory to tax evasion and forming a criminal organisation, with the firm central to the investigation; the charges against Fonseca were dropped when he died in May 2024. A local-history wiki adds that, because Panama does not in principle extradite its own citizens, Mossack remains free as long as he stays in Panama. The investigative journalism consortium reported in June 2018 that Mossack remained under investigation by the Cologne prosecutors as an accessory to tax evasion, according to a statement provided to a German newspaper; another German newspaper wrote that the Cologne investigation of Mossack and Fonseca for suspected aiding of tax evasion had been opened after the tax authorities of North Rhine-Westphalia bought a CD of the firm's data for nearly one million euros, and that it had nothing to do with the Panama Papers.","source_ids":["src-009","src-052","src-018","src-060","src-076"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co"],"qualification":"Encyclopedia and press accounts; the retained records contain no German court decision concerning Mossack, and another German newspaper page, dated 15 November 2018, does not say when the investigation was opened.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: According to an online encyclopedia, prosecutors in Cologne, Germany, issued international arrest warrants for Jürgen Mossack and Ramón Fonseca on 20 October 2020 on charges including accessory to tax evasion and forming a criminal organisation, with the firm central to the investigation; the charges against Fonseca were dropped when he died in May 2024. A local-history wiki adds that, because Panama does not in principle extradite its own citizens, Mossack remains free as long as he stays in Panama. The investigative journalism consortium reported in June 2018 that Mossack remained under investigation by the Cologne prosecutors as an accessory to tax evasion, according to a statement provided to a German newspaper; another German newspaper wrote that the Cologne investigation of Mossack and Fonseca for suspected aiding of tax evasion had been opened after the tax authorities of North Rhine-Westphalia bought a CD of the firm's data for nearly one million euros, and that it had nothing to do with the Panama Papers."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-fbi","record":{"id":"c-proc-fbi","kind":"attributed","text":"An online encyclopedia cites court papers filed on 15 October 2019 as stating that Mossack and Fonseca 'are the subjects of an FBI Investigation in the Southern District of New York' and were 'defending criminal charges against them in Panama'.","source_ids":["src-009"],"entity_ids":["jurgen-mossack","ramon-fonseca"],"qualification":"Quotation of court papers through an encyclopedia; no U.S. charge against the two men is retained in the evidence.","response":"","outcome":"","adverse_subject_ids":["jurgen-mossack","ramon-fonseca"]},"reading":"Attributed: An online encyclopedia cites court papers filed on 15 October 2019 as stating that Mossack and Fonseca 'are the subjects of an FBI Investigation in the Southern District of New York' and were 'defending criminal charges against them in Panama'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-zollinger","record":{"id":"c-proc-zollinger","kind":"attributed","text":"The investigative journalism consortium reported on 24 April 2026, citing a German public broadcaster and the court's spokesperson, that the Regional Court of Cologne had convicted Christoph Zollinger, a former co-owner of the firm, of aiding and abetting tax evasion and sentenced him to one year and nine months on probation, with a three-year probation period. The court found that offshore companies had been set up in Panama and other tax havens 'on a massive scale' and 'in a factory-like manner'; the indictment listed 50 offshore companies and an estimated tax loss of about 13 million euros, and an initial charge of forming criminal organisations was dropped.","source_ids":["src-072"],"entity_ids":["christoph-zollinger","mf-co"],"qualification":"Press report of the judgment.","response":"Through a statement read by his lawyer at trial, Zollinger admitted the charges of aiding and abetting tax evasion.","outcome":"He waived his right to appeal, according to the court's spokesperson.","adverse_subject_ids":["christoph-zollinger"]},"reading":"Attributed: The investigative journalism consortium reported on 24 April 2026, citing a German public broadcaster and the court's spokesperson, that the Regional Court of Cologne had convicted Christoph Zollinger, a former co-owner of the firm, of aiding and abetting tax evasion and sentenced him to one year and nine months on probation, with a three-year probation period. The court found that offshore companies had been set up in Panama and other tax havens 'on a massive scale' and 'in a factory-like manner'; the indictment listed 50 offshore companies and an estimated tax loss of about 13 million euros, and an initial charge of forming criminal organisations was dropped."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-doj","record":{"id":"c-proc-doj","kind":"fact","text":"On 4 December 2018 the U.S. Department of Justice announced that an 11-count indictment had been unsealed in the Southern District of New York charging four individuals with wire fraud, tax fraud, money laundering and other offences for their alleged roles in a decades-long criminal scheme perpetrated by Mossack Fonseca & Co. and related entities. Two of them were a Panamanian attorney who had worked for the firm, then at large, and an investment manager of Mossfon Asset Management, S.A., arrested in Paris. According to the indictment, from about 2000 to 2017 they helped U.S. taxpayer clients of the firm hide assets and income from the IRS through sham foundations and shell companies formed in Panama, Hong Kong and the British Virgin Islands, on whose paperwork the clients' names generally did not appear.","source_ids":["src-035"],"entity_ids":["mf-co","mfam"],"qualification":"The Department of Justice states that the charges are merely allegations and that the defendants are presumed innocent until proven guilty. The firm itself was not charged, and the retained records do not show the outcome of the U.S. case.","response":"","outcome":"","adverse_subject_ids":["mf-co"]},"reading":"Fact: On 4 December 2018 the U.S. Department of Justice announced that an 11-count indictment had been unsealed in the Southern District of New York charging four individuals with wire fraud, tax fraud, money laundering and other offences for their alleged roles in a decades-long criminal scheme perpetrated by Mossack Fonseca & Co. and related entities. Two of them were a Panamanian attorney who had worked for the firm, then at large, and an investment manager of Mossfon Asset Management, S.A., arrested in Paris. According to the indictment, from about 2000 to 2017 they helped U.S. taxpayer clients of the firm hide assets and income from the IRS through sham foundations and shell companies formed in Panama, Hong Kong and the British Virgin Islands, on whose paperwork the clients' names generally did not appear."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-proc-netflix","record":{"id":"c-proc-netflix","kind":"fact","text":"On 15 October 2019 Mossack Fonseca & Co., S.A., Bufete MF & Co., Jürgen Mossack and Ramón Fonseca sued Netflix, Inc. in the U.S. District Court for the District of Connecticut (case 3:19-cv-01618) over the film The Laundromat, alleging libel, false-light invasion of privacy and dilution and false advertising of the firm's trademarked logo. On 17 October 2019 Judge Janet Bond Arterton granted Netflix's motion, holding that the court lacked personal jurisdiction, and transferred the case to the U.S. District Court for the Central District of California.","source_ids":["src-034","src-073"],"entity_ids":["mf-sa","mf-co","jurgen-mossack","ramon-fonseca","netflix"],"qualification":"","response":"","outcome":"The retained records do not show what happened after the transfer."},"reading":"Fact: On 15 October 2019 Mossack Fonseca & Co., S.A., Bufete MF & Co., Jürgen Mossack and Ramón Fonseca sued Netflix, Inc. in the U.S. District Court for the District of Connecticut (case 3:19-cv-01618) over the film The Laundromat, alleging libel, false-light invasion of privacy and dilution and false advertising of the firm's trademarked logo. On 17 October 2019 Judge Janet Bond Arterton granted Netflix's motion, holding that the court lacked personal jurisdiction, and transferred the case to the U.S. District Court for the Central District of California."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-mos-bio","record":{"id":"c-mos-bio","kind":"attributed","text":"An online encyclopedia describes Jürgen Mossack as a German and Panamanian lawyer and co-founder of Mossack Fonseca, a former law firm headquartered in Panama City with more than 40 offices worldwide; a news outlet called him German-born. According to an online encyclopedia he served on Conarex, Panama's council on foreign relations, from 2009 to 2014, and announced on 7 April 2016 that he was resigning from it because of the leak.","source_ids":["src-009","src-025"],"entity_ids":["jurgen-mossack","mf-co"],"qualification":"Encyclopedia and press descriptions.","response":"","outcome":""},"reading":"Attributed: An online encyclopedia describes Jürgen Mossack as a German and Panamanian lawyer and co-founder of Mossack Fonseca, a former law firm headquartered in Panama City with more than 40 offices worldwide; a news outlet called him German-born. According to an online encyclopedia he served on Conarex, Panama's council on foreign relations, from 2009 to 2014, and announced on 7 April 2016 that he was resigning from it because of the leak."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-mos-registry","record":{"id":"c-mos-registry","kind":"fact","text":"A separate commercial registry-data service's name-matched page for Jurgen Mossack shows 10,325 links to Panamanian companies; it warns that its name matching may combine several people and that searches from several countries suggest possible namesakes. The page does not show his position in Mossack Fonseca Inc.","source_ids":["src-063"],"entity_ids":["jurgen-mossack"],"qualification":"Aggregator count; positions are shown only to subscribers.","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's name-matched page for Jurgen Mossack shows 10,325 links to Panamanian companies; it warns that its name matching may combine several people and that searches from several countries suggest possible namesakes. The page does not show his position in Mossack Fonseca Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-fon-bio","record":{"id":"c-fon-bio","kind":"attributed","text":"An online encyclopedia describes Ramón Fonseca Mora, who died on 8 May 2024, as a Panamanian novelist, lawyer and co-founder of Mossack Fonseca, who was minister-counselor to President Juan Carlos Varela and president of the Panameñista Party until he was dismissed in March 2016 because of the Brazilian Lava Jato ('Car Wash') investigation. A Panamanian newspaper described him in May 2016 as a former minister-counselor of the president and former president of the party.","source_ids":["src-052","src-013"],"entity_ids":["ramon-fonseca","mf-co"],"qualification":"Encyclopedia and press descriptions.","response":"","outcome":""},"reading":"Attributed: An online encyclopedia describes Ramón Fonseca Mora, who died on 8 May 2024, as a Panamanian novelist, lawyer and co-founder of Mossack Fonseca, who was minister-counselor to President Juan Carlos Varela and president of the Panameñista Party until he was dismissed in March 2016 because of the Brazilian Lava Jato ('Car Wash') investigation. A Panamanian newspaper described him in May 2016 as a former minister-counselor of the president and former president of the party."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"c-fon-registry","record":{"id":"c-fon-registry","kind":"fact","text":"A separate commercial registry-data service's name-matched page for Ramon Fonseca shows 395 links to Panamanian companies; in the five companies visible on the free page his recorded positions are director, president and treasurer.","source_ids":["src-064"],"entity_ids":["ramon-fonseca"],"qualification":"Aggregator data; a separate commercial registry-data service warns that its name matching may combine several people.","response":"","outcome":""},"reading":"Fact: A separate commercial registry-data service's name-matched page for Ramon Fonseca shows 395 links to Panamanian companies; in the five companies visible on the free page his recorded positions are director, president and treasurer."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-3dbb00fb237ef3fdf297efc9","record":{"id":"display-claim-3dbb00fb237ef3fdf297efc9","kind":"analysis","text":"The dossier follows one company of the Mossack Fonseca group, Mossack Fonseca Inc (Folio 210666 (S)), through its own registry and tax records from its 1988 incorporation to its listing as dissolved or inactive in 2026, and identifies the law partnership behind it, registered under number 3957 as Mossack, Fonseca & Co. and Bufete MF & Co., as its agent and the employer of the people listed as its officers. It sets the officers' directorship counts side by side by source, keeps the firm's denials beside the journalists' accounts of its nominee-director service, separates the Nevada court's jurisdictional findings from findings of liability, and treats the Bolivian court's single use of the name 'Mossack Fonseca Inc.' as an unresolved identification. The Panamanian criminal case is followed from the 2017 arrests to the 2024 acquittals and their confirmation on appeal in 2026.","source_ids":["src-001","src-002","src-003","src-027","src-012","src-005","src-007","src-078","src-028","src-049","src-048","src-055","src-056","src-045","src-018","src-009","src-022","src-008","src-025","src-073","src-034","src-016","src-066","src-044","src-053","src-038","src-019","src-023","src-021"],"entity_ids":["mf-inc","mf-co","mf-trading","jurgen-mossack","ramon-fonseca","ana-maria-escobar","amraj-de-singh","jose-alberto-ruiz","diva-patino","leticia-montoya","francis-perez","cornelio-mckay","mf-sa","mf-nevada","tornbell","nml","soelbo","cochabambina","tlf"],"premise_claim_ids":["c-id-folio","c-id-ruc","c-reg-group-1988","c-reg-dgi-2016","c-reg-2025-suspension","c-reg-2026-resignations","c-off-registry-list","c-off-agent","c-off-journalism-total","c-off-montoya-report","c-firm-registry","c-firm-founding","c-firm-owners-pleaded","c-firm-leak","c-firm-closure","c-firm-mef-fine","c-nv-jurisdiction","c-proc-2019-request","c-proc-2026-appeal","c-elfec-judgment","c-elfec-subject-named"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The dossier follows one company of the Mossack Fonseca group, Mossack Fonseca Inc (Folio 210666 (S)), through its own registry and tax records from its 1988 incorporation to its listing as dissolved or inactive in 2026, and identifies the law partnership behind it, registered under number 3957 as Mossack, Fonseca & Co. and Bufete MF & Co., as its agent and the employer of the people listed as its officers. It sets the officers' directorship counts side by side by source, keeps the firm's denials beside the journalists' accounts of its nominee-director service, separates the Nevada court's jurisdictional findings from findings of liability, and treats the Bolivian court's single use of the name 'Mossack Fonseca Inc.' as an unresolved identification. The Panamanian criminal case is followed from the 2017 arrests to the 2024 acquittals and their confirmation on appeal in 2026."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-9a9f7522129c58ed2c6b883c","record":{"id":"display-claim-9a9f7522129c58ed2c6b883c","kind":"analysis","text":"Mossack Fonseca Inc is a Panamanian corporation (sociedad anónima) in the Mercantile section of the Public Registry, Folio 210666 (S). Commercial restatements give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry; no registry certificate is among the retained records. Panama's Directorate General of Revenue (DGI) lists it under taxpayer number (RUC) 23997-10-210666. A January 2014 review of Mossack & Fonseca based on the registry describes the firm as divided into several legal entities, two of them dated 1988: Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc. The review notes that the shareholders of a Panamanian sociedad anónima do not appear in the public registry, and it does not show who held the shares of Mossack Fonseca Inc.","source_ids":["src-001","src-002","src-003","src-027","src-012","src-005"],"entity_ids":["mf-inc","mf-co","mf-trading","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-id-folio","c-id-ruc","c-reg-group-1988"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Mossack Fonseca Inc is a Panamanian corporation (sociedad anónima) in the Mercantile section of the Public Registry, Folio 210666 (S). Commercial restatements give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry; no registry certificate is among the retained records. Panama's Directorate General of Revenue (DGI) lists it under taxpayer number (RUC) 23997-10-210666. A January 2014 review of Mossack & Fonseca based on the registry describes the firm as divided into several legal entities, two of them dated 1988: Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc. The review notes that the shareholders of a Panamanian sociedad anónima do not appear in the public registry, and it does not show who held the shares of Mossack Fonseca Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-4452710545fbfe813fbe721d","record":{"id":"display-claim-4452710545fbfe813fbe721d","kind":"analysis","text":"In 2016 a DGI resolution put Mossack Fonseca Inc on its list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years; under the resolution that means removal from the registry with the entity deemed dissolved, subject to a three-year period in which it could be rehabilitated. The resolution says nothing else about the activity of the listed entities. A commercial company-information service's filing list shows that on 6 October 2025 the registry entered suspension annotations for unpaid fees against the company (only the titles of these filings were seen), and on 2 April 2026 nine office-holders, the resident agent among them, left it; their names are not shown in the retained restatements. A commercial company-information service now describes the company as dissolved and a company-information website as inactive; no later reinstatement appears in the retained records.","source_ids":["src-012","src-007","src-001","src-003"],"entity_ids":["mf-inc"],"premise_claim_ids":["c-reg-dgi-2016","c-id-ruc","c-reg-2025-suspension","c-reg-2026-resignations"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In 2016 a DGI resolution put Mossack Fonseca Inc on its list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years; under the resolution that means removal from the registry with the entity deemed dissolved, subject to a three-year period in which it could be rehabilitated. The resolution says nothing else about the activity of the listed entities. A commercial company-information service's filing list shows that on 6 October 2025 the registry entered suspension annotations for unpaid fees against the company (only the titles of these filings were seen), and on 2 April 2026 nine office-holders, the resident agent among them, left it; their names are not shown in the retained restatements. A commercial company-information service now describes the company as dissolved and a company-information website as inactive; no later reinstatement appears in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-86145a462af0df993751956b","record":{"id":"display-claim-86145a462af0df993751956b","kind":"analysis","text":"A separate commercial registry-data service's copy of the registry card lists nine 'directivos' of the company: Ana Maria Escobar, Amraj de Singh, Jose Alberto Ruiz, Diva Argelis Patiño de Donado, Leticia Montoya, Francis Perez, Cornelio McKay and the law firm Mossack, Fonseca & Co., with several names repeated; the office each held, and when, is not shown. A company-registry aggregator names the firm as the company's agent. Several of these names recur across thousands of companies: from registry data up to October 2014, a regional journalism network counted at least 52,696 persons registered by the firm as directors of Panamanian companies, and a German newspaper, working from the leaked records, described Leticia Montoya as one of the firm's most frequent nominee directors. Montoya told the newspaper by telephone that she knew nothing specific about the companies she headed and did not answer a written request; in a general statement the firm denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry.","source_ids":["src-027","src-078","src-028","src-049","src-048","src-055"],"entity_ids":["mf-inc","ana-maria-escobar","amraj-de-singh","jose-alberto-ruiz","diva-patino","leticia-montoya","francis-perez","cornelio-mckay","mf-co","jurgen-mossack"],"premise_claim_ids":["c-off-registry-list","c-off-agent","c-off-journalism-total","c-off-montoya-report"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A separate commercial registry-data service's copy of the registry card lists nine 'directivos' of the company: Ana Maria Escobar, Amraj de Singh, Jose Alberto Ruiz, Diva Argelis Patiño de Donado, Leticia Montoya, Francis Perez, Cornelio McKay and the law firm Mossack, Fonseca & Co., with several names repeated; the office each held, and when, is not shown. A company-registry aggregator names the firm as the company's agent. Several of these names recur across thousands of companies: from registry data up to October 2014, a regional journalism network counted at least 52,696 persons registered by the firm as directors of Panamanian companies, and a German newspaper, working from the leaked records, described Leticia Montoya as one of the firm's most frequent nominee directors. Montoya told the newspaper by telephone that she knew nothing specific about the companies she headed and did not answer a written request; in a general statement the firm denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-55f6f20345505f7755ffd7cb","record":{"id":"display-claim-55f6f20345505f7755ffd7cb","kind":"analysis","text":"The firm is a Panamanian partnership of lawyers registered under number 3957: a 2003 deed calls it Mossack Fonseca & Co., registered at Ficha C-003957, and a commercial registry-data service lists Bufete MF & Co. (MF Legal Services) at Folio 3957 (M). Treating the two names as one partnership rests on that number and on the prosecutors' wording, not on a registry certificate. Secondary accounts trace the firm to the practice Jürgen Mossack started in Panama in 1977, which became Mossack Fonseca in 1986 when Ramón Fonseca joined as partner; no founding deed is retained. In a 2019 pleading the two men stated that they owned Bufete MF & Co. as equal partners, and the corporation Mossack Fonseca & Co., S.A. as equal shareholders; the court summarised this as background and did not rule on it.","source_ids":["src-056","src-045","src-018","src-009","src-022","src-008","src-025","src-073","src-034"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca","mf-sa"],"premise_claim_ids":["c-firm-registry","c-firm-founding","c-firm-owners-pleaded"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The firm is a Panamanian partnership of lawyers registered under number 3957: a 2003 deed calls it Mossack Fonseca & Co., registered at Ficha C-003957, and a commercial registry-data service lists Bufete MF & Co. (MF Legal Services) at Folio 3957 (M). Treating the two names as one partnership rests on that number and on the prosecutors' wording, not on a registry certificate. Secondary accounts trace the firm to the practice Jürgen Mossack started in Panama in 1977, which became Mossack Fonseca in 1986 when Ramón Fonseca joined as partner; no founding deed is retained. In a 2019 pleading the two men stated that they owned Bufete MF & Co. as equal partners, and the corporation Mossack Fonseca & Co., S.A. as equal shareholders; the court summarised this as background and did not rule on it."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-e33b68f3b84fc058b4041acd","record":{"id":"display-claim-e33b68f3b84fc058b4041acd","kind":"analysis","text":"From April 2016 about 11.5 million of the firm's internal legal and financial documents, published mainly through the International Consortium of Investigative Journalists as the Panama Papers, became the basis of worldwide reporting on offshore companies; the leaked documents themselves are not among the retained records. The firm called itself the victim of a worldwide cyberattack and said that ICIJ, working from stolen information, had presented a mistaken picture of its services; Ramón Fonseca said its network had been compromised by hackers in 2015. In March 2018 the firm announced that, after reducing its offices and staff worldwide to fewer than 50 people, it would stop serving the public at the end of the month, while a small team kept answering requests from the authorities. By its own account no criminal proceedings had been opened against it for its company-formation service in any jurisdiction where it incorporated companies, the only investigations were in Panama, and it had supplied all the information the authorities requested.","source_ids":["src-008","src-016"],"entity_ids":["mf-co","ramon-fonseca"],"premise_claim_ids":["c-firm-leak","c-firm-closure"],"qualification":"","response":"","outcome":""},"reading":"Analysis: From April 2016 about 11.5 million of the firm's internal legal and financial documents, published mainly through the International Consortium of Investigative Journalists as the Panama Papers, became the basis of worldwide reporting on offshore companies; the leaked documents themselves are not among the retained records. The firm called itself the victim of a worldwide cyberattack and said that ICIJ, working from stolen information, had presented a mistaken picture of its services; Ramón Fonseca said its network had been compromised by hackers in 2015. In March 2018 the firm announced that, after reducing its offices and staff worldwide to fewer than 50 people, it would stop serving the public at the end of the month, while a small team kept answering requests from the authorities. By its own account no criminal proceedings had been opened against it for its company-formation service in any jurisdiction where it incorporated companies, the only investigations were in Panama, and it had supplied all the information the authorities requested."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-3cfae495234cdcdb92474764","record":{"id":"display-claim-3cfae495234cdcdb92474764","kind":"analysis","text":"Panama's supervisor of non-financial entities fined Bufete MF & Co B/.300,000 in 2018 for breaches of the anti-money-laundering law of 2015 and the 2011 law on resident agents; its register does not describe the facts found. In 2015 a U.S. magistrate judge in Nevada, ruling on discovery sought by the creditor NML Capital, held that the firm's Nevada company acted as its agent and alter ego for jurisdictional purposes; these were findings made to decide jurisdiction over a non-party, not findings of liability, and the retained records do not show what the firm produced afterwards or whether the order was challenged.","source_ids":["src-066","src-044"],"entity_ids":["mf-co","mf-nevada","tornbell","nml"],"premise_claim_ids":["c-firm-mef-fine","c-nv-jurisdiction"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Panama's supervisor of non-financial entities fined Bufete MF & Co B/.300,000 in 2018 for breaches of the anti-money-laundering law of 2015 and the 2011 law on resident agents; its register does not describe the facts found. In 2015 a U.S. magistrate judge in Nevada, ruling on discovery sought by the creditor NML Capital, held that the firm's Nevada company acted as its agent and alter ego for jurisdictional purposes; these were findings made to decide jurisdiction over a non-party, not findings of liability, and the retained records do not show what the firm produced afterwards or whether the order was challenged."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-2f1b8b6b9f2f5c7e8b184027","record":{"id":"display-claim-2f1b8b6b9f2f5c7e8b184027","kind":"analysis","text":"In Panama, according to a Panamanian news outlet, prosecutors asked in 2019 for 34 of the firm's employees, its two founding partners among them, to be tried for money laundering, concluding that the firm had concealed the origin and ownership of illicit money by creating structures that kept clients' identities hidden. At trial all 28 remaining defendants, Mossack among them, were acquitted on 28 June 2024, and Fonseca's criminal liability was declared extinguished by his death; on 10 August 2026 the Higher Court confirmed the acquittal in full. The first-instance court had found that evidence taken from the firm's servers did not meet chain-of-custody requirements and that the remaining evidence was insufficient.","source_ids":["src-053","src-038","src-019"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-proc-2019-request","c-proc-2026-appeal"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In Panama, according to a Panamanian news outlet, prosecutors asked in 2019 for 34 of the firm's employees, its two founding partners among them, to be tried for money laundering, concluding that the firm had concealed the origin and ownership of illicit money by creating structures that kept clients' identities hidden. At trial all 28 remaining defendants, Mossack among them, were acquitted on 28 June 2024, and Fonseca's criminal liability was declared extinguished by his death; on 10 August 2026 the Higher Court confirmed the acquittal in full. The first-instance court had found that evidence taken from the firm's servers did not meet chain-of-custody requirements and that the remaining evidence was insufficient."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-fc4bdd4d708c0a9333d1f57a","record":{"id":"display-claim-fc4bdd4d708c0a9333d1f57a","kind":"analysis","text":"In January 2022 a Bolivian court convicted former executives of the electricity distributor ELFEC over the sale of its shares to SOELBO, one of three Panamanian companies formed in 2007; another Bolivian newspaper reported prison sentences of between five and ten years for the convicted defendants. The court wrote that the defendants had been advised by 'Mossack Fonseca Inc., of Panama', but elsewhere calls the adviser 'Mossack Fonseca & CO.' and 'the law office Mosack Fonseca of Panama' and gives no registry number, so the reference may be to the law firm rather than to the company at Folio 210666 (S). The firm, Mossack Fonseca Inc and the firm's employees were not parties to the Bolivian case, and the court's findings concern the defendants; the retained records do not show whether the judgment was appealed or became final.","source_ids":["src-023","src-021"],"entity_ids":["soelbo","mf-inc","mf-co","cochabambina","tlf"],"premise_claim_ids":["c-elfec-judgment","c-elfec-subject-named"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In January 2022 a Bolivian court convicted former executives of the electricity distributor ELFEC over the sale of its shares to SOELBO, one of three Panamanian companies formed in 2007; another Bolivian newspaper reported prison sentences of between five and ten years for the convicted defendants. The court wrote that the defendants had been advised by 'Mossack Fonseca Inc., of Panama', but elsewhere calls the adviser 'Mossack Fonseca & CO.' and 'the law office Mosack Fonseca of Panama' and gives no registry number, so the reference may be to the law firm rather than to the company at Folio 210666 (S). The firm, Mossack Fonseca Inc and the firm's employees were not parties to the Bolivian case, and the court's findings concern the defendants; the retained records do not show whether the judgment was appealed or became final."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-199fd65afae559716ba7f84d","record":{"id":"display-claim-199fd65afae559716ba7f84d","kind":"analysis","text":"Mossack Fonseca Inc is a sociedad anónima in the Mercantile section of Panama's Public Registry, Folio 210666 (S). Commercial restatements give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry, and name the Third Notary of the Panama Circuit as the notary of record. A commercial company-information service's list of filings shows three entries on 28 June 1988: the incorporation, the company agreement and nine appointments (a legal person, four men and four women), whom the free page does not name. These identity data come from a commercial registry-data service, a company-information website, a separate commercial registry-data service and a commercial company-information service; no registry certificate is retained. Resolution No. 201-2074 of the DGI, dated 19 April 2016 and published in Gaceta Oficial No. 28038-A on 25 May 2016, lists the company under RUC 23997-10-210666, the number the restatements give for Folio 210666 (S).","source_ids":["src-001","src-002","src-003","src-027","src-012"],"entity_ids":["mf-inc"],"premise_claim_ids":["c-id-folio","c-reg-1988-filings","c-id-ruc"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Mossack Fonseca Inc is a sociedad anónima in the Mercantile section of Panama's Public Registry, Folio 210666 (S). Commercial restatements give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry, and name the Third Notary of the Panama Circuit as the notary of record. A commercial company-information service's list of filings shows three entries on 28 June 1988: the incorporation, the company agreement and nine appointments (a legal person, four men and four women), whom the free page does not name. These identity data come from a commercial registry-data service, a company-information website, a separate commercial registry-data service and a commercial company-information service; no registry certificate is retained. Resolution No. 201-2074 of the DGI, dated 19 April 2016 and published in Gaceta Oficial No. 28038-A on 25 May 2016, lists the company under RUC 23997-10-210666, the number the restatements give for Folio 210666 (S)."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-426b92f018a06b344f0037c2","record":{"id":"display-claim-426b92f018a06b344f0037c2","kind":"analysis","text":"A separate commercial registry-data service's copy of the registry card, last updated on 31 August 2018, showed the company as current (vigente), of perpetual duration and domiciled in the province of Panama, with share capital of US$10,000. The only entry it listed was the migration of the file to an electronic folio in February 2016 (entry 51111/2016), which a commercial company-information service records as 'Electronic seat No. 1' on 5 February 2016. A January 2014 review of Mossack & Fonseca based on the registry names Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc as two of the firm's legal entities dated 1988, and notes that Jurgen Mossack and Ramon Fonseca appear in various director and secretary positions across the group's companies. Because the shareholders of a Panamanian sociedad anónima do not appear in the public registry, the review does not show who held the shares of Mossack Fonseca Inc.","source_ids":["src-027","src-001","src-005"],"entity_ids":["mf-inc","mf-co","mf-trading","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-reg-capital-2018","c-reg-group-1988"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A separate commercial registry-data service's copy of the registry card, last updated on 31 August 2018, showed the company as current (vigente), of perpetual duration and domiciled in the province of Panama, with share capital of US$10,000. The only entry it listed was the migration of the file to an electronic folio in February 2016 (entry 51111/2016), which a commercial company-information service records as 'Electronic seat No. 1' on 5 February 2016. A January 2014 review of Mossack & Fonseca based on the registry names Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc as two of the firm's legal entities dated 1988, and notes that Jurgen Mossack and Ramon Fonseca appear in various director and secretary positions across the group's companies. Because the shareholders of a Panamanian sociedad anónima do not appear in the public registry, the review does not show who held the shares of Mossack Fonseca Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-5b2a92106f18becd349f1960","record":{"id":"display-claim-5b2a92106f18becd349f1960","kind":"analysis","text":"Resolution No. 201-2074 published a list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years, and Mossack Fonseca Inc is on it. Under the resolution, ten years of non-payment means removal from the Public Registry with the entity deemed dissolved; the registry was ordered to note the dissolution, and a three-year dissolution period opened during which an entity could be rehabilitated. The resolution says nothing else about the activity of the listed entities. A Panamanian newspaper reported on 4 May 2016 that five companies it linked to Ramón Fonseca Mora were on the list: Mossack Fonseca & Co (Hong Kong), Mossack Fonseca & Co Trading, Mossack Fonseca Corporate Services Ltd Inc, Mossack Fonseca Inc and Mossack Fonseca Med. A sixth, a Costa Rican company, already appeared as dissolved; the others, Mossack Fonseca Inc included, still appeared as current at the time, a status that later changed. The newspaper gave the fee as $300 a year.","source_ids":["src-012","src-013"],"entity_ids":["mf-inc","mf-trading","mf-corpsvc","ramon-fonseca"],"premise_claim_ids":["c-reg-dgi-2016","c-reg-dgi-2016-press"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Resolution No. 201-2074 published a list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years, and Mossack Fonseca Inc is on it. Under the resolution, ten years of non-payment means removal from the Public Registry with the entity deemed dissolved; the registry was ordered to note the dissolution, and a three-year dissolution period opened during which an entity could be rehabilitated. The resolution says nothing else about the activity of the listed entities. A Panamanian newspaper reported on 4 May 2016 that five companies it linked to Ramón Fonseca Mora were on the list: Mossack Fonseca & Co (Hong Kong), Mossack Fonseca & Co Trading, Mossack Fonseca Corporate Services Ltd Inc, Mossack Fonseca Inc and Mossack Fonseca Med. A sixth, a Costa Rican company, already appeared as dissolved; the others, Mossack Fonseca Inc included, still appeared as current at the time, a status that later changed. The newspaper gave the fee as $300 a year."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-0898a9e2db7a4bbc947f8853","record":{"id":"display-claim-0898a9e2db7a4bbc947f8853","kind":"analysis","text":"A commercial company-information service's filing list shows that on 6 October 2025 the registry entered against the company a series of annotations for suspension over unpaid fees ('anotación de suspensión por morosidad de tasa'), together with warning notes and corrections; the titles come from a commercial company-information service's restatement, and the annotations themselves were not read. A registry entry of 2 April 2026 records the departure of nine office-holders: a subscriber, a treasurer, a director, a secretary, a president, a vice-president and the resident agent, whose names the free restatements do not show. A commercial company-information service now describes the company as dissolved and a company-information website, in a report dated 25 May 2026, as inactive; no later reinstatement appears in the retained records.","source_ids":["src-007","src-001","src-003"],"entity_ids":["mf-inc"],"premise_claim_ids":["c-reg-2025-suspension","c-reg-2026-resignations"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A commercial company-information service's filing list shows that on 6 October 2025 the registry entered against the company a series of annotations for suspension over unpaid fees ('anotación de suspensión por morosidad de tasa'), together with warning notes and corrections; the titles come from a commercial company-information service's restatement, and the annotations themselves were not read. A registry entry of 2 April 2026 records the departure of nine office-holders: a subscriber, a treasurer, a director, a secretary, a president, a vice-president and the resident agent, whose names the free restatements do not show. A commercial company-information service now describes the company as dissolved and a company-information website, in a report dated 25 May 2026, as inactive; no later reinstatement appears in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-4da910cac80372d9e6273f18","record":{"id":"display-claim-4da910cac80372d9e6273f18","kind":"analysis","text":"A commercial registry-data service's profile of the company counts 101 customs operations and lists 99 imports, with dates visible on its free page from 29 December 2011 to 3 February 2015; goods, origin and customs values are shown only to subscribers, so the content of the imports is not known. Its consolidated regulatory profile shows no licences or authorisations, no sanctions by Panamanian supervisors and no active bans on public contracting in the Panamanian sources it checks; it does not cover international restrictive lists such as those of OFAC or the UN, nor court cases. A commercial registry-data service also reports that Mossack Fonseca Inc shares directors and officers with 3,027 other organisations, a list available only to subscribers.","source_ids":["src-002","src-017"],"entity_ids":["mf-inc"],"premise_claim_ids":["c-reg-imports","c-reg-regulatory-profile","c-off-shared-orgs"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A commercial registry-data service's profile of the company counts 101 customs operations and lists 99 imports, with dates visible on its free page from 29 December 2011 to 3 February 2015; goods, origin and customs values are shown only to subscribers, so the content of the imports is not known. Its consolidated regulatory profile shows no licences or authorisations, no sanctions by Panamanian supervisors and no active bans on public contracting in the Panamanian sources it checks; it does not cover international restrictive lists such as those of OFAC or the UN, nor court cases. A commercial registry-data service also reports that Mossack Fonseca Inc shares directors and officers with 3,027 other organisations, a list available only to subscribers."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-de8cb4d0e19971bc75fcebd4","record":{"id":"display-claim-de8cb4d0e19971bc75fcebd4","kind":"analysis","text":"A separate commercial registry-data service's copy of the registry card of Mossack Fonseca Inc lists nine 'directivos': Ana Maria Escobar, Amraj de Singh, Jose Alberto Ruiz, Diva Argelis Patiño de Donado, Leticia Montoya, Francis Perez, Cornelio McKay and the law firm Mossack, Fonseca & Co., with several names repeated. Its position column was not captured, so the office each person held, and when, is not shown; the card's representation clause says that the president represents the company and that the treasurer or the secretary may also do so. Other restatements agree on the core of the list: a company-information website names Cornelio McKay, Diva Argelis Patino de Donado, Francis Perez, Jose Alberto Ruiz, Leticia Montoya and Mossack, Fonseca & Co in the company's structure; a commercial registry-data service counts 12 related members, nine active and three inactive, and shows Francis Perez in full; a company-registry aggregator counts 13 officers whose names it hides. None of them gives positions or dates of appointment.","source_ids":["src-027","src-003","src-002","src-078"],"entity_ids":["mf-inc","ana-maria-escobar","amraj-de-singh","jose-alberto-ruiz","diva-patino","leticia-montoya","francis-perez","cornelio-mckay","mf-co"],"premise_claim_ids":["c-off-registry-list","c-off-other-listings"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A separate commercial registry-data service's copy of the registry card of Mossack Fonseca Inc lists nine 'directivos': Ana Maria Escobar, Amraj de Singh, Jose Alberto Ruiz, Diva Argelis Patiño de Donado, Leticia Montoya, Francis Perez, Cornelio McKay and the law firm Mossack, Fonseca & Co., with several names repeated. Its position column was not captured, so the office each person held, and when, is not shown; the card's representation clause says that the president represents the company and that the treasurer or the secretary may also do so. Other restatements agree on the core of the list: a company-information website names Cornelio McKay, Diva Argelis Patino de Donado, Francis Perez, Jose Alberto Ruiz, Leticia Montoya and Mossack, Fonseca & Co in the company's structure; a commercial registry-data service counts 12 related members, nine active and three inactive, and shows Francis Perez in full; a company-registry aggregator counts 13 officers whose names it hides. None of them gives positions or dates of appointment."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ad795a26a9cce9be3c17b638","record":{"id":"display-claim-ad795a26a9cce9be3c17b638","kind":"analysis","text":"A company-registry aggregator names Mossack, Fonseca & Co as the agent of Mossack Fonseca Inc, and a separate commercial registry-data service's page for the firm shows it as resident agent ('Agente Residente') of every company visible on its free page, linking it to 643 Panamanian companies. One of the listed officers, Ana Maria Escobar, a lawyer, appeared before a Panamanian notary on 22 September 2003 as representative of Mossack Fonseca & Co. to record a change of the board of a client company; the deed was reprinted in the Official Bulletin of the Argentine province of Jujuy. A separate commercial registry-data service's name-matched pages show 1,758 company links for Escobar and 978 for another listed officer, Amraj de Singh, but it warns that its matching may combine several people; no retained record describes de Singh's work for the firm.","source_ids":["src-078","src-028","src-045","src-032","src-033"],"entity_ids":["mf-inc","mf-co","ana-maria-escobar","amraj-de-singh"],"premise_claim_ids":["c-off-agent","c-off-escobar","c-off-desingh"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A company-registry aggregator names Mossack, Fonseca & Co as the agent of Mossack Fonseca Inc, and a separate commercial registry-data service's page for the firm shows it as resident agent ('Agente Residente') of every company visible on its free page, linking it to 643 Panamanian companies. One of the listed officers, Ana Maria Escobar, a lawyer, appeared before a Panamanian notary on 22 September 2003 as representative of Mossack Fonseca & Co. to record a change of the board of a client company; the deed was reprinted in the Official Bulletin of the Argentine province of Jujuy. A separate commercial registry-data service's name-matched pages show 1,758 company links for Escobar and 978 for another listed officer, Amraj de Singh, but it warns that its matching may combine several people; no retained record describes de Singh's work for the firm."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-c87041ff2374d4cc6a1c0552","record":{"id":"display-claim-c87041ff2374d4cc6a1c0552","kind":"analysis","text":"Using Public Registry data compiled by a commercial registry-data service, a regional journalism network reported that Mossack Fonseca had registered at least 52,696 persons as directors of Panamanian companies up to October 2014, and that the firm's owner Jurgen Mossack himself appeared as director or subscriber of 3,664 companies. The counts for individual officers of Mossack Fonseca Inc differ by source and date, because they come from different registry compilations. For Leticia Montoya, a regional journalism network found 11,071 companies under that name, plus 758 as Leticia Montoya Moran, 8 as Leticia Moran and 60 as 'Leticia Moran y otros'; a Panamanian lawyer quoted by a Panamanian newspaper in April 2016 cited 10,967 companies created by the firm; a commercial registry-data service counts 10,850 organisations and 61 related directors. For Francis Perez, described by a Panamanian newspaper as a clerk of the firm, that newspaper gave 10,544 companies, a regional journalism network 10,667 and a commercial registry-data service 10,462 organisations. A separate commercial registry-data service's name-matched pages show 23,224 links for Montoya and 23,046 for Perez, but it matches by full name and warns that it may combine several people, so these links are not a count of directorships.","source_ids":["src-049","src-014","src-010","src-046","src-024","src-031"],"entity_ids":["mf-co","jurgen-mossack","leticia-montoya","francis-perez"],"premise_claim_ids":["c-off-journalism-total","c-off-montoya-counts","c-off-perez-counts"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Using Public Registry data compiled by a commercial registry-data service, a regional journalism network reported that Mossack Fonseca had registered at least 52,696 persons as directors of Panamanian companies up to October 2014, and that the firm's owner Jurgen Mossack himself appeared as director or subscriber of 3,664 companies. The counts for individual officers of Mossack Fonseca Inc differ by source and date, because they come from different registry compilations. For Leticia Montoya, a regional journalism network found 11,071 companies under that name, plus 758 as Leticia Montoya Moran, 8 as Leticia Moran and 60 as 'Leticia Moran y otros'; a Panamanian lawyer quoted by a Panamanian newspaper in April 2016 cited 10,967 companies created by the firm; a commercial registry-data service counts 10,850 organisations and 61 related directors. For Francis Perez, described by a Panamanian newspaper as a clerk of the firm, that newspaper gave 10,544 companies, a regional journalism network 10,667 and a commercial registry-data service 10,462 organisations. A separate commercial registry-data service's name-matched pages show 23,224 links for Montoya and 23,046 for Perez, but it matches by full name and warns that it may combine several people, so these links are not a count of directorships."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-377697152cc22ee3ead96813","record":{"id":"display-claim-377697152cc22ee3ead96813","kind":"analysis","text":"A regional journalism network also counted Diva Argelis Patino de Donado among the most frequent directors of companies formed by the firm, with 4,665 companies up to October 2014, and Cornelio McKay and Jose Alberto Ruiz among the twenty most frequent, with 2,310 and 2,164 companies. A separate commercial registry-data service's name-matched pages give 2,924 links for Patiño, 7,176 for McKay and 4,908 for Ruiz, with the same warning that its matching may combine several people.","source_ids":["src-049","src-029","src-047","src-030"],"entity_ids":["diva-patino","mf-co","cornelio-mckay","jose-alberto-ruiz"],"premise_claim_ids":["c-off-patino-counts","c-off-mckay-counts","c-off-ruiz-counts"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A regional journalism network also counted Diva Argelis Patino de Donado among the most frequent directors of companies formed by the firm, with 4,665 companies up to October 2014, and Cornelio McKay and Jose Alberto Ruiz among the twenty most frequent, with 2,310 and 2,164 companies. A separate commercial registry-data service's name-matched pages give 2,924 links for Patiño, 7,176 for McKay and 4,908 for Ruiz, with the same warning that its matching may combine several people."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-de9e366fb8c830d10f8b9247","record":{"id":"display-claim-de9e366fb8c830d10f8b9247","kind":"analysis","text":"Journalists who worked from the leaked records describe five of these officers as nominee directors supplied by the firm. A Chilean investigative news outlet reported in April 2016 that, for a company the firm registered in Panama in 1987 for a Chilean client, Mossack Fonseca supplied a nominee ('pantalla') board of José Alberto Ruiz, Diva Argelis Patiño, Leticia Montoya, Francis Pérez and Cornelio McKay, 'all executives of the firm', and that Montoya and Pérez still sat on it in 2016; the company concerned is a client company, not Mossack Fonseca Inc. A German newspaper reported that Montoya had acted as director of several tens of thousands of companies over the decades, of almost 3,200 shell companies in 2012, and had served as a nominee director since the early 1980s; the newspaper's book says she had worked for the firm since October 1981. Montoya told the newspaper by telephone that she knew nothing specific about the companies she headed and did not answer a written request. Since the publications, a Chilean investigative news outlet noted, the firm had defended itself by saying that the checks it ran before taking on new clients were rigorous and far exceeded Panamanian standards.","source_ids":["src-004","src-048","src-055"],"entity_ids":["mf-co","jose-alberto-ruiz","diva-patino","leticia-montoya","francis-perez","cornelio-mckay"],"premise_claim_ids":["c-off-investigative-board","c-off-montoya-report"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Journalists who worked from the leaked records describe five of these officers as nominee directors supplied by the firm. A Chilean investigative news outlet reported in April 2016 that, for a company the firm registered in Panama in 1987 for a Chilean client, Mossack Fonseca supplied a nominee ('pantalla') board of José Alberto Ruiz, Diva Argelis Patiño, Leticia Montoya, Francis Pérez and Cornelio McKay, 'all executives of the firm', and that Montoya and Pérez still sat on it in 2016; the company concerned is a client company, not Mossack Fonseca Inc. A German newspaper reported that Montoya had acted as director of several tens of thousands of companies over the decades, of almost 3,200 shell companies in 2012, and had served as a nominee director since the early 1980s; the newspaper's book says she had worked for the firm since October 1981. Montoya told the newspaper by telephone that she knew nothing specific about the companies she headed and did not answer a written request. Since the publications, a Chilean investigative news outlet noted, the firm had defended itself by saying that the checks it ran before taking on new clients were rigorous and far exceeded Panamanian standards."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-5f774f6669258b3d3120359a","record":{"id":"display-claim-5f774f6669258b3d3120359a","kind":"analysis","text":"According to a German newspaper, the service cost about $150 a year per director and company, and the firm usually appointed three nominee directors; the journalists' book puts the client's price at about $450 a year for the three, while a Panamanian newspaper, citing a lawyer and an internal document published by the investigative journalism consortium, reported $150 a year per company, so the two newspapers describe the unit of the charge differently. The book describes the system as resting on three forms found by the thousand in the leak, the nominee director's declaration to follow the true owner's instructions, a general power of attorney given to the owner and an undated resignation letter, and says the firm usually had its nominee directors sign blank documents. A television news outlet reported blank documents signed by two employees used as directors, including an undated resignation letter. In a general statement to a German newspaper the firm denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry; in February 2015 it told the same journalists that anyone receiving a power of attorney over one of its companies was first screened through World-Check.","source_ids":["src-014","src-048","src-055","src-026"],"entity_ids":["mf-co"],"premise_claim_ids":["c-off-fee","c-off-forms"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to a German newspaper, the service cost about $150 a year per director and company, and the firm usually appointed three nominee directors; the journalists' book puts the client's price at about $450 a year for the three, while a Panamanian newspaper, citing a lawyer and an internal document published by the investigative journalism consortium, reported $150 a year per company, so the two newspapers describe the unit of the charge differently. The book describes the system as resting on three forms found by the thousand in the leak, the nominee director's declaration to follow the true owner's instructions, a general power of attorney given to the owner and an undated resignation letter, and says the firm usually had its nominee directors sign blank documents. A television news outlet reported blank documents signed by two employees used as directors, including an undated resignation letter. In a general statement to a German newspaper the firm denied offering structures designed to hide the identity of true owners and said its services always rested on legally recognised arrangements used by all providers in the industry; in February 2015 it told the same journalists that anyone receiving a power of attorney over one of its companies was first screened through World-Check."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-93a9c572aefdec1b40e26692","record":{"id":"display-claim-93a9c572aefdec1b40e26692","kind":"analysis","text":"The book adds that the nominee directors were employed not by the firm itself but by Mossfon Executive, a Panamanian company formerly called International Outsourcing with about twenty employees in 2013, one of more than 200 'satellites' of the group; it does not say whether the officers of Mossack Fonseca Inc were among them. Another Panamanian newspaper reported that Bufete MF & Co. used a series of its own corporations as subscribers or officers of new companies: in a 2005 deed Leticia Montoya acted for Dulcan Inc and another employee for Winsley Inc, both sharing the firm's address in the Arango Orillac building; the newspaper noted that such networks are lawful under Panama's Law 32 of 1927 and are probably found at other firms in the same business. A German newspaper also reported from the leaked records that the firm repeatedly offered clients, for a five-figure sum, a real person to appear as a company's owner in place of the true beneficial owner; the stand-in the newspaper names is a private individual and is not named here, and the firm denied ever offering this service.","source_ids":["src-055","src-022","src-048"],"entity_ids":["mossfon-executive","mf-co","leticia-montoya"],"premise_claim_ids":["c-off-mossfon-executive","c-off-subscriber-companies","c-off-premium-nominee"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The book adds that the nominee directors were employed not by the firm itself but by Mossfon Executive, a Panamanian company formerly called International Outsourcing with about twenty employees in 2013, one of more than 200 'satellites' of the group; it does not say whether the officers of Mossack Fonseca Inc were among them. Another Panamanian newspaper reported that Bufete MF & Co. used a series of its own corporations as subscribers or officers of new companies: in a 2005 deed Leticia Montoya acted for Dulcan Inc and another employee for Winsley Inc, both sharing the firm's address in the Arango Orillac building; the newspaper noted that such networks are lawful under Panama's Law 32 of 1927 and are probably found at other firms in the same business. A German newspaper also reported from the leaked records that the firm repeatedly offered clients, for a five-figure sum, a real person to appear as a company's owner in place of the true beneficial owner; the stand-in the newspaper names is a private individual and is not named here, and the firm denied ever offering this service."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-6a92662c4362088f5f011c7f","record":{"id":"display-claim-6a92662c4362088f5f011c7f","kind":"analysis","text":"In May 2016 a Panamanian newspaper reported that Leticia Montoya, whom it described as an employee of the firm and an officer of about 3,000 of its Panamanian companies, appeared in every Mossack Fonseca company on the DGI list of fee arrears, Mossack Fonseca Inc among them, and that Ramón Fonseca Mora and Jürgen Mossack appeared as officers in most of those companies; the article does not say which. On 2 April 2026 a registry entry recorded the departure of nine office-holders of Mossack Fonseca Inc, including its president, treasurer, secretary and resident agent; the free restatements do not name them. A commercial company-information service now describes the company as dissolved and a company-information website as inactive, and no later reinstatement appears in the retained records.","source_ids":["src-013","src-001","src-003"],"entity_ids":["leticia-montoya","mf-inc","mf-co","ramon-fonseca","jurgen-mossack"],"premise_claim_ids":["c-off-montoya-dgi","c-reg-2026-resignations"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In May 2016 a Panamanian newspaper reported that Leticia Montoya, whom it described as an employee of the firm and an officer of about 3,000 of its Panamanian companies, appeared in every Mossack Fonseca company on the DGI list of fee arrears, Mossack Fonseca Inc among them, and that Ramón Fonseca Mora and Jürgen Mossack appeared as officers in most of those companies; the article does not say which. On 2 April 2026 a registry entry recorded the departure of nine office-holders of Mossack Fonseca Inc, including its president, treasurer, secretary and resident agent; the free restatements do not name them. A commercial company-information service now describes the company as dissolved and a company-information website as inactive, and no later reinstatement appears in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-12d78e6f4e796249f6c16ad5","record":{"id":"display-claim-12d78e6f4e796249f6c16ad5","kind":"analysis","text":"A notarial deed of 22 September 2003, reprinted in the Official Bulletin of the Argentine province of Jujuy, describes Mossack Fonseca & Co. as a professional partnership of lawyers registered at Ficha C-003957 of the Common Persons section of Panama's Public Registry, acting as registered agent of a client company. A commercial registry-data service lists Bufete MF & Co. (MF Legal Services), a civil partnership at Persona Jurídica Folio 3957 (M) formed about 40 years ago, and another Panamanian newspaper gives ficha 3957 for Bufete MF & Co.; Panama's organised-crime prosecutors wrote in 2019, as a Panamanian news outlet quoted them, of 'the law firm Mossack Fonseca or Bufete MF&Co'. The two names are treated here as one partnership on the strength of that number and that wording, without a registry certificate. A commercial registry-data service shows ten related members, six active and four inactive; the names visible on its free page are Enrique Alfonso Cajiga Serracín, Ramón Fonseca Mora and two names cut short as 'JURGEN ...' and 'JOSETTE...', and it reports 111 organisations sharing officers with the partnership and no licences, sanctions or contracting bans in its regulatory sources; the free page does not say which members are active.","source_ids":["src-056","src-045","src-053"],"entity_ids":["mf-co","enrique-cajiga","ramon-fonseca"],"premise_claim_ids":["c-firm-registry","c-firm-prosecutor-name","c-firm-members"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A notarial deed of 22 September 2003, reprinted in the Official Bulletin of the Argentine province of Jujuy, describes Mossack Fonseca & Co. as a professional partnership of lawyers registered at Ficha C-003957 of the Common Persons section of Panama's Public Registry, acting as registered agent of a client company. A commercial registry-data service lists Bufete MF & Co. (MF Legal Services), a civil partnership at Persona Jurídica Folio 3957 (M) formed about 40 years ago, and another Panamanian newspaper gives ficha 3957 for Bufete MF & Co.; Panama's organised-crime prosecutors wrote in 2019, as a Panamanian news outlet quoted them, of 'the law firm Mossack Fonseca or Bufete MF&Co'. The two names are treated here as one partnership on the strength of that number and that wording, without a registry certificate. A commercial registry-data service shows ten related members, six active and four inactive; the names visible on its free page are Enrique Alfonso Cajiga Serracín, Ramón Fonseca Mora and two names cut short as 'JURGEN ...' and 'JOSETTE...', and it reports 111 organisations sharing officers with the partnership and no licences, sanctions or contracting bans in its regulatory sources; the free page does not say which members are active."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-47c606d1b7fc2d5b74b7b822","record":{"id":"display-claim-47c606d1b7fc2d5b74b7b822","kind":"analysis","text":"Accounts of the firm's origin differ. A local-history wiki and an online encyclopedia say that Jürgen Mossack started his own law practice in Panama in 1977 and that it became Mossack Fonseca in 1986, when Ramón Fonseca joined as partner (an online encyclopedia: through a merger with Fonseca's firm); another Panamanian newspaper reported that the two men constituted the partnership Mossack, Fonseca & Co before the Second Notary of Panama on 24 January 1986; a financial-crime law blog and a news outlet date the foundation by both men to 1977. No founding deed is retained. A news outlet reported in 2014 that the firm later added a third director, the Swiss lawyer Christoph Zollinger, whom the investigative journalism consortium described in 2026 as a former co-owner who had left years before the Panama Papers; neither press account dates his time at the firm. In their 2019 complaint against Netflix, Mossack and Fonseca stated that Bufete MF & Co. was a partnership wholly owned by the two of them as equal partners, and that Mossack Fonseca & Co, S.A. was a closely held corporation wholly owned by them as equal shareholders, both with their head office at Edificio Mossfon, Calle 54 Este, Panama City; the court summarised this as background and did not rule on it.","source_ids":["src-018","src-009","src-022","src-008","src-025","src-072","src-073","src-034"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca","christoph-zollinger","mf-sa"],"premise_claim_ids":["c-firm-founding","c-firm-zollinger","c-firm-owners-pleaded"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Accounts of the firm's origin differ. A local-history wiki and an online encyclopedia say that Jürgen Mossack started his own law practice in Panama in 1977 and that it became Mossack Fonseca in 1986, when Ramón Fonseca joined as partner (an online encyclopedia: through a merger with Fonseca's firm); another Panamanian newspaper reported that the two men constituted the partnership Mossack, Fonseca & Co before the Second Notary of Panama on 24 January 1986; a financial-crime law blog and a news outlet date the foundation by both men to 1977. No founding deed is retained. A news outlet reported in 2014 that the firm later added a third director, the Swiss lawyer Christoph Zollinger, whom the investigative journalism consortium described in 2026 as a former co-owner who had left years before the Panama Papers; neither press account dates his time at the firm. In their 2019 complaint against Netflix, Mossack and Fonseca stated that Bufete MF & Co. was a partnership wholly owned by the two of them as equal partners, and that Mossack Fonseca & Co, S.A. was a closely held corporation wholly owned by them as equal shareholders, both with their head office at Edificio Mossfon, Calle 54 Este, Panama City; the court summarised this as background and did not rule on it."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ff1e392eee3aa328fc85af77","record":{"id":"display-claim-ff1e392eee3aa328fc85af77","kind":"analysis","text":"A January 2014 review of offshore service providers described Mossack & Fonseca as 'first and foremost, a law firm and not a pure offshore service provider', offering company formation through offices in about thirty jurisdictions together with nominee services, trusts, yacht registration and investment advice, and listed licences held by firm entities in the British Virgin Islands and an authorisation for trust company business in Jersey; those licences were not read in the regulators' own records. A Chilean investigative news outlet described the firm in 2016 as a global law firm based in Panama specialising in creating paper companies in tax havens. The approximate figures for its size come from secondary sources and the firm itself: an online encyclopedia describes a group of about 600 employees and 46 subsidiaries, from the Bahamas, the British Virgin Islands, Hong Kong, Switzerland, Jersey and Luxembourg to the U.S. states of Wyoming, Florida and Nevada; a news outlet reported affiliated offices in 44 countries in 2014; and the firm's own 2018 statement speaks of more than 40 countries and more than 600 staff. In their 2019 complaint against Netflix the founders described the two men, the law firm and the corporation together as 'MFGROUP', primarily engaged in forming and maintaining offshore companies, which it called 'products', for clients such as banks, law firms and accountants; they said they did not advise the end users to whom their clients sold these companies and kept compliance and due-diligence procedures as the law required. They added that the group had set up a compliance unit of twenty or more employees in El Salvador around 2014, rejected as false the claim that the firm or the corporation arranged shell-company cover for crime bosses and corrupt politicians, and said that, although targeted by two Panamanian cases for about four years, none of them had been convicted of any charged crime.","source_ids":["src-005","src-004","src-009","src-025","src-016","src-073"],"entity_ids":["mf-co","mf-sa","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-firm-profile","c-firm-size","c-firm-mfgroup"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A January 2014 review of offshore service providers described Mossack & Fonseca as 'first and foremost, a law firm and not a pure offshore service provider', offering company formation through offices in about thirty jurisdictions together with nominee services, trusts, yacht registration and investment advice, and listed licences held by firm entities in the British Virgin Islands and an authorisation for trust company business in Jersey; those licences were not read in the regulators' own records. A Chilean investigative news outlet described the firm in 2016 as a global law firm based in Panama specialising in creating paper companies in tax havens. The approximate figures for its size come from secondary sources and the firm itself: an online encyclopedia describes a group of about 600 employees and 46 subsidiaries, from the Bahamas, the British Virgin Islands, Hong Kong, Switzerland, Jersey and Luxembourg to the U.S. states of Wyoming, Florida and Nevada; a news outlet reported affiliated offices in 44 countries in 2014; and the firm's own 2018 statement speaks of more than 40 countries and more than 600 staff. In their 2019 complaint against Netflix the founders described the two men, the law firm and the corporation together as 'MFGROUP', primarily engaged in forming and maintaining offshore companies, which it called 'products', for clients such as banks, law firms and accountants; they said they did not advise the end users to whom their clients sold these companies and kept compliance and due-diligence procedures as the law required. They added that the group had set up a compliance unit of twenty or more employees in El Salvador around 2014, rejected as false the claim that the firm or the corporation arranged shell-company cover for crime bosses and corrupt politicians, and said that, although targeted by two Panamanian cases for about four years, none of them had been convicted of any charged crime."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ec7731cf85c70e99eaf2371f","record":{"id":"display-claim-ec7731cf85c70e99eaf2371f","kind":"analysis","text":"The firm acted as agent of Mossack Fonseca Inc: a company-registry aggregator names it as the company's agent, and a separate commercial registry-data service's page shows it as resident agent of every company visible on the free page, linking it to 643 Panamanian companies.","source_ids":["src-078","src-028"],"entity_ids":["mf-inc","mf-co"],"premise_claim_ids":["c-off-agent"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The firm acted as agent of Mossack Fonseca Inc: a company-registry aggregator names it as the company's agent, and a separate commercial registry-data service's page shows it as resident agent of every company visible on the free page, linking it to 643 Panamanian companies."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-8d39d8fbf1e6b12ac7fa3103","record":{"id":"display-claim-8d39d8fbf1e6b12ac7fa3103","kind":"analysis","text":"From April 2016 about 11.5 million internal legal and financial documents of the firm, published mainly through ICIJ as the Panama Papers, became the basis of worldwide reporting on offshore companies; the documents themselves are not part of the retained evidence. The firm called itself the victim of a worldwide cyberattack and said that ICIJ, working from stolen information, had presented a mistaken picture of its services, and Ramón Fonseca said its network had been compromised by hackers in 2015. The investigative journalism consortium reported in June 2018, reading the firm's internal records from a second leak, that two months after it learned of the breach the firm still could not identify the owners of more than 70 percent of 28,500 active companies in the British Virgin Islands, its busiest offshore centre, or of 75 percent of 10,500 active shell companies in Panama. In March 2016 the firm had told the investigative journalism consortium that it conducted thorough due diligence on all new and prospective clients, often exceeding the rules that bound it. The same report described an audit by the Seychelles Financial Intelligence Unit which concluded that the firm's Seychelles office did not regularly monitor high-risk, politically connected clients and had breached six anti-money-laundering laws and regulations; the unit's director wrote of 'significant deficiencies'. These are the regulator's findings as reported from leaked records, and the audit report itself is not retained. For the June 2018 report Mossack and Fonseca did not answer the investigative journalism consortium's specific questions; that month the two lawyers issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'.","source_ids":["src-008","src-016","src-060"],"entity_ids":["mf-co","ramon-fonseca"],"premise_claim_ids":["c-firm-leak","c-firm-owner-identification","c-firm-seychelles"],"qualification":"","response":"","outcome":""},"reading":"Analysis: From April 2016 about 11.5 million internal legal and financial documents of the firm, published mainly through ICIJ as the Panama Papers, became the basis of worldwide reporting on offshore companies; the documents themselves are not part of the retained evidence. The firm called itself the victim of a worldwide cyberattack and said that ICIJ, working from stolen information, had presented a mistaken picture of its services, and Ramón Fonseca said its network had been compromised by hackers in 2015. The investigative journalism consortium reported in June 2018, reading the firm's internal records from a second leak, that two months after it learned of the breach the firm still could not identify the owners of more than 70 percent of 28,500 active companies in the British Virgin Islands, its busiest offshore centre, or of 75 percent of 10,500 active shell companies in Panama. In March 2016 the firm had told the investigative journalism consortium that it conducted thorough due diligence on all new and prospective clients, often exceeding the rules that bound it. The same report described an audit by the Seychelles Financial Intelligence Unit which concluded that the firm's Seychelles office did not regularly monitor high-risk, politically connected clients and had breached six anti-money-laundering laws and regulations; the unit's director wrote of 'significant deficiencies'. These are the regulator's findings as reported from leaked records, and the audit report itself is not retained. For the June 2018 report Mossack and Fonseca did not answer the investigative journalism consortium's specific questions; that month the two lawyers issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-aa31574e8a7d5c6c72a87c58","record":{"id":"display-claim-aa31574e8a7d5c6c72a87c58","kind":"analysis","text":"An investigative nonprofit reported in May 2016 that the British Virgin Islands financial regulator had taken enforcement action against the firm and ordered it to appoint a qualified person to oversee its operations and report regularly; the regulator's notice is not retained. In Panama the register of sanctions of the Ministry of Economy and Finance records a 2018 fine of B/.300,000 on Bufete MF & Co for breaches of articles 26 to 29 and 34 of Law 23 of 2015 on the prevention of money laundering, of its implementing decrees and resolutions, and of articles 6, 7, 10, 11 and 18 of Law 2 of 2011 on resident agents; the register gives the provisions breached, not the facts found.","source_ids":["src-071","src-066"],"entity_ids":["mf-co"],"premise_claim_ids":["c-firm-bvi-order","c-firm-mef-fine"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An investigative nonprofit reported in May 2016 that the British Virgin Islands financial regulator had taken enforcement action against the firm and ordered it to appoint a qualified person to oversee its operations and report regularly; the regulator's notice is not retained. In Panama the register of sanctions of the Ministry of Economy and Finance records a 2018 fine of B/.300,000 on Bufete MF & Co for breaches of articles 26 to 29 and 34 of Law 23 of 2015 on the prevention of money laundering, of its implementing decrees and resolutions, and of articles 6, 7, 10, 11 and 18 of Law 2 of 2011 on resident agents; the register gives the provisions breached, not the facts found."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-b207d873ff551ca3708ab197","record":{"id":"display-claim-b207d873ff551ca3708ab197","kind":"analysis","text":"The investigative journalism consortium reported, from a second leak of the firm's records, that the firm closed offices in the Isle of Man, Jersey and Hong Kong from May 2016, that later that year Fonseca and Mossack announced their retirement, and that an email to clients said a skeletal firm would remain for a few years to meet existing obligations before it would 'eventually wither away'. On 15 March 2018 a financial-crime law blog reported the firm's statement on closing its operations: it had reduced its offices and staff worldwide to fewer than 50 people and blamed reputational deterioration, the media campaign, a 'financial siege' and irregular actions by some Panamanian authorities. It said that no criminal proceedings had been opened against it for its company-formation service in any jurisdiction where it incorporated companies, that the only investigations were in Panama and that it had supplied all information requested. It would stop serving the public at the end of March 2018, after 40 years, while a small team kept answering the authorities.","source_ids":["src-060","src-016","src-008"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-firm-retirement","c-firm-closure"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The investigative journalism consortium reported, from a second leak of the firm's records, that the firm closed offices in the Isle of Man, Jersey and Hong Kong from May 2016, that later that year Fonseca and Mossack announced their retirement, and that an email to clients said a skeletal firm would remain for a few years to meet existing obligations before it would 'eventually wither away'. On 15 March 2018 a financial-crime law blog reported the firm's statement on closing its operations: it had reduced its offices and staff worldwide to fewer than 50 people and blamed reputational deterioration, the media campaign, a 'financial siege' and irregular actions by some Panamanian authorities. It said that no criminal proceedings had been opened against it for its company-formation service in any jurisdiction where it incorporated companies, that the only investigations were in Panama and that it had supplied all information requested. It would stop serving the public at the end of March 2018, after 40 years, while a small team kept answering the authorities."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-5279e5ba3004554dc0a604b9","record":{"id":"display-claim-5279e5ba3004554dc0a604b9","kind":"analysis","text":"According to the investigative journalism consortium, in Panama the firm transferred clients to Orbis Legal Services, which hired some of its employees to keep 'the same level of service', and in Samoa it became Central Corporate Services Ltd.; no registry record links Orbis to the firm. A commercial registry-data service lists Orbis Legal Services as a Panamanian civil partnership at Persona Jurídica Folio 25030457, formed about ten years ago, registered with the supervisor of non-financial entities as a law firm on 17 September 2021 and a member of the governing bodies of 393 organisations. The same register of sanctions records a 2018 fine on Orbis Legal Services of B/.5,000 plus a progressive fine of B/.200, B/.5,200 in total, for non-compliance with two resolutions of 2017 and an article of a 2018 resolution.","source_ids":["src-060","src-065","src-066"],"entity_ids":["orbis","mf-co"],"premise_claim_ids":["c-firm-orbis","c-firm-orbis-registry","c-firm-orbis-fine"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the investigative journalism consortium, in Panama the firm transferred clients to Orbis Legal Services, which hired some of its employees to keep 'the same level of service', and in Samoa it became Central Corporate Services Ltd.; no registry record links Orbis to the firm. A commercial registry-data service lists Orbis Legal Services as a Panamanian civil partnership at Persona Jurídica Folio 25030457, formed about ten years ago, registered with the supervisor of non-financial entities as a law firm on 17 September 2021 and a member of the governing bodies of 393 organisations. The same register of sanctions records a 2018 fine on Orbis Legal Services of B/.5,000 plus a progressive fine of B/.200, B/.5,200 in total, for non-compliance with two resolutions of 2017 and an article of a 2018 resolution."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ef31484fe3a4b8426d5f45ca","record":{"id":"display-claim-ef31484fe3a4b8426d5f45ca","kind":"analysis","text":"On 15 October 2019 the firm, Mossack Fonseca & Co., S.A. and the two founders sued Netflix in the U.S. District Court for the District of Connecticut (case 3:19-cv-01618) over the film The Laundromat, alleging libel, false-light invasion of privacy and dilution and false advertising of the firm's trademarked logo. Two days later Judge Janet Bond Arterton held that the court lacked personal jurisdiction and transferred the case to the Central District of California; the retained records do not show what happened after the transfer.","source_ids":["src-034","src-073"],"entity_ids":["mf-sa","mf-co","jurgen-mossack","ramon-fonseca","netflix"],"premise_claim_ids":["c-proc-netflix"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On 15 October 2019 the firm, Mossack Fonseca & Co., S.A. and the two founders sued Netflix in the U.S. District Court for the District of Connecticut (case 3:19-cv-01618) over the film The Laundromat, alleging libel, false-light invasion of privacy and dilution and false advertising of the firm's trademarked logo. Two days later Judge Janet Bond Arterton held that the court lacked personal jurisdiction and transferred the case to the Central District of California; the retained records do not show what happened after the transfer."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-31d83219529fdd0d3bebc895","record":{"id":"display-claim-31d83219529fdd0d3bebc895","kind":"analysis","text":"Mossack Fonseca & Co. Trading Inc. was incorporated in Panama on 8 July 1988 and entered in the registry on 13 July 1988 under Mercantile Folio 211145, with seven appointments recorded that day; a commercial company-information service gives Calle 54, Panama as its official address. A separate commercial registry-data service's copy of the card, updated on 20 July 2018, shows it as current, with shares of no par value, and lists among its officers Ana Maria Escobar, Ramon Fonseca, Jose Alberto Ruiz, Leticia Montoya, Jurgen Mossack, Amraj de Singh and Mossack Fonseca & Co.; the positions are not shown. Its only registry entry is the migration to an electronic folio under entry 51111/2016, the same entry number shown for Mossack Fonseca Inc. DGI Resolution No. 201-2074 lists it, under RUC 24096-234-211145, among the legal persons with ten years of unpaid tasa única, next to Mossack Fonseca Corporate Services Ltd. Inc. and two entries for Mossack Fonseca Inc; a commercial registry-data service shows no declared commercial activity, no imports or exports and no public procurement for it.","source_ids":["src-006","src-061","src-012","src-037"],"entity_ids":["mf-trading","ana-maria-escobar","ramon-fonseca","jose-alberto-ruiz","leticia-montoya","jurgen-mossack","amraj-de-singh","mf-co","mf-inc","mf-corpsvc"],"premise_claim_ids":["c-grp-trading","c-grp-trading-status"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Mossack Fonseca & Co. Trading Inc. was incorporated in Panama on 8 July 1988 and entered in the registry on 13 July 1988 under Mercantile Folio 211145, with seven appointments recorded that day; a commercial company-information service gives Calle 54, Panama as its official address. A separate commercial registry-data service's copy of the card, updated on 20 July 2018, shows it as current, with shares of no par value, and lists among its officers Ana Maria Escobar, Ramon Fonseca, Jose Alberto Ruiz, Leticia Montoya, Jurgen Mossack, Amraj de Singh and Mossack Fonseca & Co.; the positions are not shown. Its only registry entry is the migration to an electronic folio under entry 51111/2016, the same entry number shown for Mossack Fonseca Inc. DGI Resolution No. 201-2074 lists it, under RUC 24096-234-211145, among the legal persons with ten years of unpaid tasa única, next to Mossack Fonseca Corporate Services Ltd. Inc. and two entries for Mossack Fonseca Inc; a commercial registry-data service shows no declared commercial activity, no imports or exports and no public procurement for it."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-a452e15dc79ab08a9f614948","record":{"id":"display-claim-a452e15dc79ab08a9f614948","kind":"analysis","text":"Mossack Fonseca Corporate Services Ltd. Inc. was incorporated on 14 October 1992, Mercantile Folio 265024 (S), RUC 36835-45-265024, with an official address at Calle 54, Panama. Its registry history parallels that of Mossack Fonseca Inc: an 'Electronic seat No. 1' entry on 5 February 2016 and, on 2 April 2026, the resignation of six office-holders including the resident agent. A commercial company-information service describes it as dissolved and a company-information website as inactive; a company-information website names Jurgen Mossack, Ramon Fonseca and Mossack Fonseca & Co, among others, in its structure, without positions. In the 2016 DGI arrears list it is entry 184991, immediately before Mossack Fonseca Inc.","source_ids":["src-074","src-070","src-012"],"entity_ids":["mf-corpsvc","jurgen-mossack","ramon-fonseca","mf-co","mf-inc"],"premise_claim_ids":["c-grp-corpsvc"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Mossack Fonseca Corporate Services Ltd. Inc. was incorporated on 14 October 1992, Mercantile Folio 265024 (S), RUC 36835-45-265024, with an official address at Calle 54, Panama. Its registry history parallels that of Mossack Fonseca Inc: an 'Electronic seat No. 1' entry on 5 February 2016 and, on 2 April 2026, the resignation of six office-holders including the resident agent. A commercial company-information service describes it as dissolved and a company-information website as inactive; a company-information website names Jurgen Mossack, Ramon Fonseca and Mossack Fonseca & Co, among others, in its structure, without positions. In the 2016 DGI arrears list it is entry 184991, immediately before Mossack Fonseca Inc."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-34be2a878710bcba0291ba82","record":{"id":"display-claim-34be2a878710bcba0291ba82","kind":"analysis","text":"A company-registry aggregator shows Mossack Fonseca & Partners Corp., a Panamanian sociedad anónima with registry number 329650, as current, with Mossack Fonseca & Co as its agent and 31 officers whose names are hidden. Mossack Fonseca, Abogados is registered at Persona Jurídica Folio 39485 (M), RUC 2440227-1-39485, as a common partnership (a commercial registry-data service) or 'fundación: comunes' (a company-information website), formed about thirteen years ago, with a history entry dated 31 July 2013; a company-information website names Jurgen Rolf Dieter Mossack Herzog and Ramon Enrique de Jesus Fonseca Mora in its structure, and a commercial registry-data service shows three active members, the first being Fonseca Mora. Its purpose is not stated in the retained records.","source_ids":["src-077","src-011","src-020"],"entity_ids":["mf-partners","mf-co","mf-abogados","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-grp-partners","c-grp-abogados"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A company-registry aggregator shows Mossack Fonseca & Partners Corp., a Panamanian sociedad anónima with registry number 329650, as current, with Mossack Fonseca & Co as its agent and 31 officers whose names are hidden. Mossack Fonseca, Abogados is registered at Persona Jurídica Folio 39485 (M), RUC 2440227-1-39485, as a common partnership (a commercial registry-data service) or 'fundación: comunes' (a company-information website), formed about thirteen years ago, with a history entry dated 31 July 2013; a company-information website names Jurgen Rolf Dieter Mossack Herzog and Ramon Enrique de Jesus Fonseca Mora in its structure, and a commercial registry-data service shows three active members, the first being Fonseca Mora. Its purpose is not stated in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-dd76aba92af63f2aba552522","record":{"id":"display-claim-dd76aba92af63f2aba552522","kind":"analysis","text":"A separate commercial registry-data service's name-matched page for Ramon Fonseca lists, among companies in which he holds or held a position or link, Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation), with capital of $500,000, and Mossack Fonseca & Co. Trading Inc.; it does not show the position and warns that its matching may combine several people. In a December 2018 press release on an indictment, the U.S. Department of Justice described Mossfon Asset Management, S.A. as an asset management company closely affiliated with Mossack Fonseca. An investigative nonprofit had reported in May 2016 that the firm liquidated this financial-services arm, which it used to help clients invest their money, and applied to cancel its licence while Panama's securities regulator investigated its compliance with due-diligence requirements.","source_ids":["src-064","src-071","src-035"],"entity_ids":["ramon-fonseca","fiduciaria-mossfon","mf-trading","mfam","mf-co"],"premise_claim_ids":["c-grp-fiduciaria","c-grp-mfam"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A separate commercial registry-data service's name-matched page for Ramon Fonseca lists, among companies in which he holds or held a position or link, Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation), with capital of $500,000, and Mossack Fonseca & Co. Trading Inc.; it does not show the position and warns that its matching may combine several people. In a December 2018 press release on an indictment, the U.S. Department of Justice described Mossfon Asset Management, S.A. as an asset management company closely affiliated with Mossack Fonseca. An investigative nonprofit had reported in May 2016 that the firm liquidated this financial-services arm, which it used to help clients invest their money, and applied to cancel its licence while Panama's securities regulator investigated its compliance with due-diligence requirements."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-f816fed3073d85fc395be842","record":{"id":"display-claim-f816fed3073d85fc395be842","kind":"analysis","text":"The journalists' book describes an internal spreadsheet prepared by the firm in 2014: in fiscal 2013 the group had about one hundred companies with distinct business purposes and somewhat more than a hundred associated shell companies, grouped under twelve holding structures with more than 200 companies in all, a turnover of $42.6 million and 588 employees, 342 of them in Panama. Among these 'satellites' the book counts Mossfon Executive, formerly International Outsourcing, which employed the firm's nominee directors; it does not say whether the officers of Mossack Fonseca Inc were among its employees.","source_ids":["src-055"],"entity_ids":["mf-co","mossfon-executive"],"premise_claim_ids":["c-grp-structure-2013","c-off-mossfon-executive"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The journalists' book describes an internal spreadsheet prepared by the firm in 2014: in fiscal 2013 the group had about one hundred companies with distinct business purposes and somewhat more than a hundred associated shell companies, grouped under twelve holding structures with more than 200 companies in all, a turnover of $42.6 million and 588 employees, 342 of them in Panama. Among these 'satellites' the book counts Mossfon Executive, formerly International Outsourcing, which employed the firm's nominee directors; it does not say whether the officers of Mossack Fonseca Inc were among its employees."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-47feab11e7f9d1e34fdbefaf","record":{"id":"display-claim-47feab11e7f9d1e34fdbefaf","kind":"analysis","text":"A commercial company-information service's restatement shows The Mossack Family Foundation as a Panamanian private interest foundation incorporated on 31 January 1997, valid at the record's update of 26 January 2015, with an official address at Calle 54, Panama; its incorporation and three appointments (a man and two companies) were registered on 4 February 1997. According to the journalists' book, the foundation is the centre of Jürgen Mossack's private asset planning: it owns his private offshore companies, receives all the profits from the group's activities and has him as principal beneficiary, and the group's affiliated companies are generally held by offshore companies that in turn belong to a foundation. No retained record ties the shares of Mossack Fonseca Inc to the foundation.","source_ids":["src-069","src-055"],"entity_ids":["mossack-foundation","jurgen-mossack","mf-co"],"premise_claim_ids":["c-grp-foundation-registry","c-grp-foundation-book"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A commercial company-information service's restatement shows The Mossack Family Foundation as a Panamanian private interest foundation incorporated on 31 January 1997, valid at the record's update of 26 January 2015, with an official address at Calle 54, Panama; its incorporation and three appointments (a man and two companies) were registered on 4 February 1997. According to the journalists' book, the foundation is the centre of Jürgen Mossack's private asset planning: it owns his private offshore companies, receives all the profits from the group's activities and has him as principal beneficiary, and the group's affiliated companies are generally held by offshore companies that in turn belong to a foundation. No retained record ties the shares of Mossack Fonseca Inc to the foundation."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-530467ef2c7a7b8c4603d297","record":{"id":"display-claim-530467ef2c7a7b8c4603d297","kind":"analysis","text":"On 16 March 2015 Magistrate Judge Cam Ferenbach of the U.S. District Court for the District of Nevada ruled on subpoenas in NML Capital, Ltd.'s post-judgment proceedings against the Republic of Argentina (lead case 2:14-cv-492, member case 2:14-cv-1573). NML, seeking to enforce judgments totalling $1.7 billion, suspected that Lázaro Báez and Cristóbal López had laundered embezzled Argentine state funds through Nevada companies, and had subpoenaed M.F. Corporate Services (Nevada), the registered agent of the Nevada companies it linked to Báez; those suspicions were NML's, and the court ruled only on discovery. The order describes M.F. Corporate Services as a Nevada corporation with one employee, one client, the Panamanian law firm Mossack Fonseca & Co., and one owner, Tornbell Associates, Inc., a Panamanian company whose agent is the firm and whose directors are all its employees.","source_ids":["src-044"],"entity_ids":["nml","mf-nevada","mf-co","tornbell"],"premise_claim_ids":["c-nv-proceeding","c-nv-mfnevada"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On 16 March 2015 Magistrate Judge Cam Ferenbach of the U.S. District Court for the District of Nevada ruled on subpoenas in NML Capital, Ltd.'s post-judgment proceedings against the Republic of Argentina (lead case 2:14-cv-492, member case 2:14-cv-1573). NML, seeking to enforce judgments totalling $1.7 billion, suspected that Lázaro Báez and Cristóbal López had laundered embezzled Argentine state funds through Nevada companies, and had subpoenaed M.F. Corporate Services (Nevada), the registered agent of the Nevada companies it linked to Báez; those suspicions were NML's, and the court ruled only on discovery. The order describes M.F. Corporate Services as a Nevada corporation with one employee, one client, the Panamanian law firm Mossack Fonseca & Co., and one owner, Tornbell Associates, Inc., a Panamanian company whose agent is the firm and whose directors are all its employees."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-b1d928b03cabd05e32ad2da3","record":{"id":"display-claim-b1d928b03cabd05e32ad2da3","kind":"analysis","text":"In a reply brief dated 4 December 2014, which appears in the court record as Document 102-6 filed on 16 March 2015, NML argued that the Nevada company was the firm's alter ego, so that serving it was effective service on the firm, and asked for an evidentiary hearing if the court found that evidence inconclusive. NML stated that Imogene Wilson is or was the company's president and instructed its sole employee under the contract between the firm and the company, worked from the same address as the firm's Panama offices and served or had served as director and assistant secretary of Aldyne Ltd.; that Leticia Montoya, an employee of the firm in Panama, was an officer of Aldyne; and that Tornbell, the company's sole shareholder, had the firm as registered agent and five individual directors, Montoya among them, all employees of the firm. According to the brief, M.F. Corporate Services had argued that NML cited the wrong legal standard for alter-ego status and that the funds allegedly embezzled by Báez were irrelevant to NML's judgment enforcement. The court's order found that Montoya answered NML's subpoenas for each of the Báez entities as an officer of Aldyne, custodian of records for most of the entities and an attorney with or employee of the firm; she asserted that none of them held responsive documents, including their own operating agreements, and that Aldyne and another Seychelles company were not 'actually owned by anybody'. The order notes that Aldyne's Seychelles address is shared by the firm, and recalls that on 11 August 2014 the court had held that Montoya could be compelled to appear for a deposition in Las Vegas after she submitted 123 affidavits for the entities.","source_ids":["src-043","src-044"],"entity_ids":["imogene-wilson","mf-nevada","aldyne","leticia-montoya","tornbell","mf-co","nml"],"premise_claim_ids":["c-nv-nml-filing","c-nv-montoya"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In a reply brief dated 4 December 2014, which appears in the court record as Document 102-6 filed on 16 March 2015, NML argued that the Nevada company was the firm's alter ego, so that serving it was effective service on the firm, and asked for an evidentiary hearing if the court found that evidence inconclusive. NML stated that Imogene Wilson is or was the company's president and instructed its sole employee under the contract between the firm and the company, worked from the same address as the firm's Panama offices and served or had served as director and assistant secretary of Aldyne Ltd.; that Leticia Montoya, an employee of the firm in Panama, was an officer of Aldyne; and that Tornbell, the company's sole shareholder, had the firm as registered agent and five individual directors, Montoya among them, all employees of the firm. According to the brief, M.F. Corporate Services had argued that NML cited the wrong legal standard for alter-ego status and that the funds allegedly embezzled by Báez were irrelevant to NML's judgment enforcement. The court's order found that Montoya answered NML's subpoenas for each of the Báez entities as an officer of Aldyne, custodian of records for most of the entities and an attorney with or employee of the firm; she asserted that none of them held responsive documents, including their own operating agreements, and that Aldyne and another Seychelles company were not 'actually owned by anybody'. The order notes that Aldyne's Seychelles address is shared by the firm, and recalls that on 11 August 2014 the court had held that Montoya could be compelled to appear for a deposition in Las Vegas after she submitted 123 affidavits for the entities."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-20d973fbcd05a264a674d604","record":{"id":"display-claim-20d973fbcd05a264a674d604","kind":"analysis","text":"The court held that M.F. Corporate Services acted as the agent of Mossack Fonseca & Co. and was also its alter ego for jurisdictional purposes, citing their joint ownership through Tornbell. It concluded that it could exercise general jurisdiction over the firm, which was 'essentially at home' in Nevada through its domination of the company, and that doing so was reasonable because there was 'reasonable suspicion to believe that Mossack Fonseca & Co.'s activities further fraud and money laundering'. It granted the company's motion to quash in part and denied it in part, and partly granted NML's motion to compel production. These findings decided jurisdiction over a non-party in post-judgment discovery; they are not findings of liability, and the retained records do not show what the firm produced afterwards or whether the order was challenged.","source_ids":["src-044"],"entity_ids":["mf-co","mf-nevada","tornbell","nml"],"premise_claim_ids":["c-nv-jurisdiction"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The court held that M.F. Corporate Services acted as the agent of Mossack Fonseca & Co. and was also its alter ego for jurisdictional purposes, citing their joint ownership through Tornbell. It concluded that it could exercise general jurisdiction over the firm, which was 'essentially at home' in Nevada through its domination of the company, and that doing so was reasonable because there was 'reasonable suspicion to believe that Mossack Fonseca & Co.'s activities further fraud and money laundering'. It granted the company's motion to quash in part and denied it in part, and partly granted NML's motion to compel production. These findings decided jurisdiction over a non-party in post-judgment discovery; they are not findings of liability, and the retained records do not show what the firm produced afterwards or whether the order was challenged."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ff4a6edcc5903ec5b17011c2","record":{"id":"display-claim-ff4a6edcc5903ec5b17011c2","kind":"analysis","text":"A Chilean investigative news outlet reported in April 2016, from the September 2014 deposition of the Nevada company's only employee and from the leaked records, that she described herself as its sole administrator and employee, named Imogene Wilson as its president and acknowledged that the company had no clients other than the Panamanian law firm; she had also acted as secretary of Aldyne Ltd., a Seychelles company whose registered agent is the firm. A Chilean investigative news outlet described Wilson as a Panamanian executive of the firm and a director of more than 420 offshore companies created by it. From the firm's internal emails, a Chilean investigative news outlet also reported that a few days after the deposition an IT specialist of the firm travelled to the Las Vegas office, arranged a telephone that would not show the firm's corporate directory or keep call logs, and cleaned the employee's computer, with the extracted files kept at the firm's headquarters in Panama; no response from the firm to this account is retained.","source_ids":["src-054"],"entity_ids":["mf-nevada","imogene-wilson","aldyne","mf-co"],"premise_claim_ids":["c-nv-investigative-report","c-nv-cleanup"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A Chilean investigative news outlet reported in April 2016, from the September 2014 deposition of the Nevada company's only employee and from the leaked records, that she described herself as its sole administrator and employee, named Imogene Wilson as its president and acknowledged that the company had no clients other than the Panamanian law firm; she had also acted as secretary of Aldyne Ltd., a Seychelles company whose registered agent is the firm. A Chilean investigative news outlet described Wilson as a Panamanian executive of the firm and a director of more than 420 offshore companies created by it. From the firm's internal emails, a Chilean investigative news outlet also reported that a few days after the deposition an IT specialist of the firm travelled to the Las Vegas office, arranged a telephone that would not show the firm's corporate directory or keep call logs, and cleaned the employee's computer, with the extracted files kept at the firm's headquarters in Panama; no response from the firm to this account is retained."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-296bae6c6929dce40ef98bd5","record":{"id":"display-claim-296bae6c6929dce40ef98bd5","kind":"analysis","text":"According to the journalists' book, a bank-account opening form in the leak shows that all the shares of M.F. Corporate Services (Nevada) were held by Tornbell Associates, which in turn belonged 45 percent to Jürgen Mossack, 45 percent to Ramón Fonseca and 10 percent to Christoph Zollinger, a minority partner in the firm. Asked by the journalists, Zollinger denied being a shareholder of Tornbell, and the book notes that Mossack had declared under oath that the firm did not control the internal affairs or day-to-day operations of the Nevada company and that the two were not in a parent-subsidiary relationship. No registry record of Tornbell's shareholders is retained: a commercial registry-data service lists Tornbell Associates Inc. as a Panamanian sociedad anónima at Mercantile Folio 396154 (S), formed about 25 years ago, and a company-registry aggregator shows it as suspended, with Mossack Fonseca & Co as agent and 15 officers whose names are hidden.","source_ids":["src-055","src-051","src-079"],"entity_ids":["tornbell","mf-nevada","jurgen-mossack","ramon-fonseca","christoph-zollinger","mf-co"],"premise_claim_ids":["c-nv-tornbell-owners","c-nv-tornbell-registry"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the journalists' book, a bank-account opening form in the leak shows that all the shares of M.F. Corporate Services (Nevada) were held by Tornbell Associates, which in turn belonged 45 percent to Jürgen Mossack, 45 percent to Ramón Fonseca and 10 percent to Christoph Zollinger, a minority partner in the firm. Asked by the journalists, Zollinger denied being a shareholder of Tornbell, and the book notes that Mossack had declared under oath that the firm did not control the internal affairs or day-to-day operations of the Nevada company and that the two were not in a parent-subsidiary relationship. No registry record of Tornbell's shareholders is retained: a commercial registry-data service lists Tornbell Associates Inc. as a Panamanian sociedad anónima at Mercantile Folio 396154 (S), formed about 25 years ago, and a company-registry aggregator shows it as suspended, with Mossack Fonseca & Co as agent and 15 officers whose names are hidden."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-0a565d2ab7dda1ebb6e2a9d1","record":{"id":"display-claim-0a565d2ab7dda1ebb6e2a9d1","kind":"analysis","text":"The same journalists, who examined the firm's files on the 123 companies NML attributed to Báez, wrote that they found no decisive evidence linking the companies to Néstor Kirchner and Cristina Fernández de Kirchner, and concluded that a large part of them were tied to the Argentine case only because the same internal nominee companies of the firm also managed the few that could probably be attributed to people close to the Kirchners. The firm had told them in February 2015 that the companies had 'nothing to do with NML's case against Argentina'. Their conclusion does not address the court's findings on jurisdiction.","source_ids":["src-055"],"entity_ids":["nml","mf-co"],"premise_claim_ids":["c-nv-book-finding"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The same journalists, who examined the firm's files on the 123 companies NML attributed to Báez, wrote that they found no decisive evidence linking the companies to Néstor Kirchner and Cristina Fernández de Kirchner, and concluded that a large part of them were tied to the Argentine case only because the same internal nominee companies of the firm also managed the few that could probably be attributed to people close to the Kirchners. The firm had told them in February 2015 that the companies had 'nothing to do with NML's case against Argentina'. Their conclusion does not address the court's findings on jurisdiction."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-c9d6b7605b442cad8367bebd","record":{"id":"display-claim-c9d6b7605b442cad8367bebd","kind":"analysis","text":"The Nevada Secretary of State announced on 23 May 2016 that M. F. Corporate Services (Nevada) Limited had paid a $10,000 civil penalty, the maximum, for failing to maintain the records required by NRS 77.400; investigators who examined its records on 7 and 8 April 2016 found contact-person information for the represented companies consistently missing. The company had been the commercial registered agent of 1,024 Nevada limited-liability companies, 193 of them active, and on 23 May 2016 it filed to resign as agent for all 1,025 entities it represented. According to a press account by an investigative nonprofit, the firm's Wyoming operations were also run from the Nevada office; after its local Wyoming partner cut ties, M.F. Corporate Services Wyoming had 60 days to find a new registered agent or face dissolution, and an expert called the abrupt resignation from 1,024 companies 'absolutely unusual'.","source_ids":["src-050","src-071"],"entity_ids":["mf-nevada","mf-co"],"premise_claim_ids":["c-nv-penalty","c-nv-wyoming"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The Nevada Secretary of State announced on 23 May 2016 that M. F. Corporate Services (Nevada) Limited had paid a $10,000 civil penalty, the maximum, for failing to maintain the records required by NRS 77.400; investigators who examined its records on 7 and 8 April 2016 found contact-person information for the represented companies consistently missing. The company had been the commercial registered agent of 1,024 Nevada limited-liability companies, 193 of them active, and on 23 May 2016 it filed to resign as agent for all 1,025 entities it represented. According to a press account by an investigative nonprofit, the firm's Wyoming operations were also run from the Nevada office; after its local Wyoming partner cut ties, M.F. Corporate Services Wyoming had 60 days to find a new registered agent or face dissolution, and an expert called the abrupt resignation from 1,024 companies 'absolutely unusual'."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-9ee74313e8e90682850d6538","record":{"id":"display-claim-9ee74313e8e90682850d6538","kind":"analysis","text":"According to the judgment, Cochabambina de Electricidad S.A. (public deed No. 8819 of 14 June 2007, registry Ficha 573154 of 26 June 2007) and Trabajadores de Luz y Fuerza S.A. (deed No. 8820 of 14 June 2007, Ficha 573205, capital $3,000) were formed in Panama in June 2007 and created Sociedad Eléctrica Boliviana – SOELBO S.A. (deed No. 9549 of 28 June 2007, Ficha 574084, capital $10,000), holding 60 and 40 of its shares. The court found that the two Panamanian companies Sociedad Rockall Inc. and Sociedad Enders Inc., formed on 14 December 2005 with the authorisation of a representative of the firm and with the firm's employees as directors, constituted the three companies. A commercial registry-data service lists Rockall Inc. (Folio 511208 S) and Enders Inc. (Folio 511200 S), with Dulcan Inc. among their visible members; Rockall appears as a member, typically as subscriber, of 8,529 organisations and Enders of 8,515, and each shares officers most often with the other.","source_ids":["src-023","src-067","src-068"],"entity_ids":["cochabambina","tlf","soelbo","rockall","enders","mf-co"],"premise_claim_ids":["c-elfec-companies","c-elfec-subscribers","c-elfec-enders-rockall"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the judgment, Cochabambina de Electricidad S.A. (public deed No. 8819 of 14 June 2007, registry Ficha 573154 of 26 June 2007) and Trabajadores de Luz y Fuerza S.A. (deed No. 8820 of 14 June 2007, Ficha 573205, capital $3,000) were formed in Panama in June 2007 and created Sociedad Eléctrica Boliviana – SOELBO S.A. (deed No. 9549 of 28 June 2007, Ficha 574084, capital $10,000), holding 60 and 40 of its shares. The court found that the two Panamanian companies Sociedad Rockall Inc. and Sociedad Enders Inc., formed on 14 December 2005 with the authorisation of a representative of the firm and with the firm's employees as directors, constituted the three companies. A commercial registry-data service lists Rockall Inc. (Folio 511208 S) and Enders Inc. (Folio 511200 S), with Dulcan Inc. among their visible members; Rockall appears as a member, typically as subscriber, of 8,529 organisations and Enders of 8,515, and each shares officers most often with the other."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ea0bd79e56a61d292d94ec7d","record":{"id":"display-claim-ea0bd79e56a61d292d94ec7d","kind":"analysis","text":"The judgment states that creating the three companies was the work of 'the Mosack Fonseca firm of Panama', engaged through the La Paz law firm Criales Urcullo & Antezana; that the same persons, all employees of the firm, appear as directors in the incorporation documents; and that the firm was the resident agent of all three, which the court found were created only to provide a fictitious buyer for the Bolivian shares held by PPL. It also found that an 'obscure and arbitrary' policy at ELFEC had served to take money out of the company abroad without support, among other things to pay professional fees of the firm and the cost of forming the three companies. The court noted that giving several companies the same directors is not prohibited by Panamanian commercial law, but treated it here as evidence that the defendants formed the companies illegitimately, with directors who would not answer for their activities; the persons named in the companies' documents were outside the prosecution. The firm, Mossack Fonseca Inc and the firm's employees were not parties to the case, so these findings concern the defendants; whether the judgment was appealed or became final is not shown in the retained records.","source_ids":["src-023"],"entity_ids":["mf-co","cochabambina","tlf","soelbo"],"premise_claim_ids":["c-elfec-firm-role","c-elfec-nominees"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The judgment states that creating the three companies was the work of 'the Mosack Fonseca firm of Panama', engaged through the La Paz law firm Criales Urcullo & Antezana; that the same persons, all employees of the firm, appear as directors in the incorporation documents; and that the firm was the resident agent of all three, which the court found were created only to provide a fictitious buyer for the Bolivian shares held by PPL. It also found that an 'obscure and arbitrary' policy at ELFEC had served to take money out of the company abroad without support, among other things to pay professional fees of the firm and the cost of forming the three companies. The court noted that giving several companies the same directors is not prohibited by Panamanian commercial law, but treated it here as evidence that the defendants formed the companies illegitimately, with directors who would not answer for their activities; the persons named in the companies' documents were outside the prosecution. The firm, Mossack Fonseca Inc and the firm's employees were not parties to the case, so these findings concern the defendants; whether the judgment was appealed or became final is not shown in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-0c80436efc95604eac8c1cdc","record":{"id":"display-claim-0c80436efc95604eac8c1cdc","kind":"analysis","text":"A Bolivian newspaper reported in October 2017, from the Panama Papers, that Cochabambina de Electricidad and Trabajadores de Luz y Fuerza gave rise to Soelbo, an offshore company 'created by the Mossack Fonseca law office'; that on 12 July 2007 PPL Global sold all its Bolivian shares to Soelbo; that on 31 October 2007 Soelbo created Luz del Valle S.A. in Bolivia; and that on 9 April 2008 the ELFEC shares were sold to COMTECO through Soelbo. According to the judgment, by a document of 9 April 2008 SOELBO sold the Cochabamba telecommunications cooperative COMTECO its 56.66 percent of ELFEC S.A. for $17,066,667, with closing set for 14 April 2008 at COMTECO's offices and at Banco Santander International in Miami. COMTECO was not a defendant; its shareholders told a Bolivian newspaper that there had been no irregularity in the purchase, which they said was lawful because it took place in Bolivia, and attributed the instruction to form the Panamanian companies to the seller, PPL Global.","source_ids":["src-015","src-023"],"entity_ids":["cochabambina","tlf","soelbo","comteco","mf-co"],"premise_claim_ids":["c-elfec-press-chronology","c-elfec-sale"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A Bolivian newspaper reported in October 2017, from the Panama Papers, that Cochabambina de Electricidad and Trabajadores de Luz y Fuerza gave rise to Soelbo, an offshore company 'created by the Mossack Fonseca law office'; that on 12 July 2007 PPL Global sold all its Bolivian shares to Soelbo; that on 31 October 2007 Soelbo created Luz del Valle S.A. in Bolivia; and that on 9 April 2008 the ELFEC shares were sold to COMTECO through Soelbo. According to the judgment, by a document of 9 April 2008 SOELBO sold the Cochabamba telecommunications cooperative COMTECO its 56.66 percent of ELFEC S.A. for $17,066,667, with closing set for 14 April 2008 at COMTECO's offices and at Banco Santander International in Miami. COMTECO was not a defendant; its shareholders told a Bolivian newspaper that there had been no irregularity in the purchase, which they said was lawful because it took place in Bolivia, and attributed the instruction to form the Panamanian companies to the seller, PPL Global."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-84cbbe620e93338f1ae8a428","record":{"id":"display-claim-84cbbe620e93338f1ae8a428","kind":"analysis","text":"From leaked correspondence, a Bolivian newspaper reported that the firm confirmed in August 2007 payment for registering each company, with invoices of $2,623 for SOELBO and $2,664.50 each for the other two, and that on 21 December 2007 Criales, Urcullo & Antezana reported that the companies had elected new directors, increased their capital and exchanged their bearer shares for registered shares. In July 2007, when the clients wanted a Panamanian bank account, the firm offered the services of its trust company Mossfon Trust Corporation, described in its correspondence as licensed by Panama's Superintendency of Banks since 1993; so that the clients' signatures would not appear on banking documents, it offered authorised signatories for the accounts at $600 a year, with account-opening fees of $1,000 in Panama and $2,000 abroad.","source_ids":["src-015"],"entity_ids":["mf-co","soelbo","tlf","cochabambina","fiduciaria-mossfon"],"premise_claim_ids":["c-elfec-invoices","c-elfec-trust-offer"],"qualification":"","response":"","outcome":""},"reading":"Analysis: From leaked correspondence, a Bolivian newspaper reported that the firm confirmed in August 2007 payment for registering each company, with invoices of $2,623 for SOELBO and $2,664.50 each for the other two, and that on 21 December 2007 Criales, Urcullo & Antezana reported that the companies had elected new directors, increased their capital and exchanged their bearer shares for registered shares. In July 2007, when the clients wanted a Panamanian bank account, the firm offered the services of its trust company Mossfon Trust Corporation, described in its correspondence as licensed by Panama's Superintendency of Banks since 1993; so that the clients' signatures would not appear on banking documents, it offered authorised signatories for the accounts at $600 a year, with account-opening fees of $1,000 in Panama and $2,000 abroad."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-073b24f569e567f29e4d590b","record":{"id":"display-claim-073b24f569e567f29e4d590b","kind":"analysis","text":"On 3 January 2022 the Sentencing Court No. 3 of Cochabamba convicted former executives of ELFEC and a workers' union representative in criminal case 301199201033017, brought by the Public Prosecutor with ELFEC S.A., the State Attorney's office, the national electricity company ENDE and the Vice-Ministry of Justice as private accusers, on charges another Bolivian newspaper reported as criminal association, legitimation of illicit gains, fictitious companies and illicit enrichment. Another Bolivian newspaper reported sentences of five to ten years; the retained records do not show whether the judgment was appealed or became final. In its reasoning the court wrote that the defendants, 'advised by an international firm, Mossack Fonseca Inc., of Panama', formed the three companies in June and July 2007; elsewhere it calls the adviser 'the firm Mossack Fonseca & CO.' and 'the law office Mosack Fonseca of Panama'. Because it gives no registry number and uses three names for the same adviser, the reference may be to the law firm rather than to the company at Folio 210666 (S). As noted above, neither the firm, nor Mossack Fonseca Inc, nor the firm's employees was a party, and the court's findings concern the defendants.","source_ids":["src-023","src-021"],"entity_ids":["soelbo","mf-inc","mf-co","cochabambina","tlf"],"premise_claim_ids":["c-elfec-judgment","c-elfec-subject-named"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On 3 January 2022 the Sentencing Court No. 3 of Cochabamba convicted former executives of ELFEC and a workers' union representative in criminal case 301199201033017, brought by the Public Prosecutor with ELFEC S.A., the State Attorney's office, the national electricity company ENDE and the Vice-Ministry of Justice as private accusers, on charges another Bolivian newspaper reported as criminal association, legitimation of illicit gains, fictitious companies and illicit enrichment. Another Bolivian newspaper reported sentences of five to ten years; the retained records do not show whether the judgment was appealed or became final. In its reasoning the court wrote that the defendants, 'advised by an international firm, Mossack Fonseca Inc., of Panama', formed the three companies in June and July 2007; elsewhere it calls the adviser 'the firm Mossack Fonseca & CO.' and 'the law office Mosack Fonseca of Panama'. Because it gives no registry number and uses three names for the same adviser, the reference may be to the law firm rather than to the company at Folio 210666 (S). As noted above, neither the firm, nor Mossack Fonseca Inc, nor the firm's employees was a party, and the court's findings concern the defendants."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-5cf8d9511b4bcebd92749c2e","record":{"id":"display-claim-5cf8d9511b4bcebd92749c2e","kind":"analysis","text":"After the sale the three companies were dissolved in Panama by deeds of April and May 2009, according to a registry certificate cited in the judgment, which dates the Cochabambina deed 25 April 2009 in one passage and 25 May 2009 in another. An offshore-leaks database record reproduced by a Bolivian newspaper gives SOELBO's registration as 3 July 2007 with Mossack Fonseca as agent, inactivation on 30 June 2009 and removal from the register on 15 January 2012. A separate commercial registry-data service's copies of the cards, updated in August 2018, show all three as dissolved and list among the nine officers of each Enders Inc., Rockall Inc., five individuals and Bufete MF & Co.; their positions were not captured. In September 2017 three DGI resolutions, whose lists survive as OCR text with names and numbers in separate columns, put the three companies among legal persons with three consecutive years of unpaid tasa única and ordered their corporate rights suspended.","source_ids":["src-015","src-023","src-040","src-059","src-062","src-057","src-058","src-039"],"entity_ids":["cochabambina","tlf","soelbo","mf-co","enders","rockall"],"premise_claim_ids":["c-elfec-dissolution","c-elfec-registry-cards","c-elfec-dgi-2017"],"qualification":"","response":"","outcome":""},"reading":"Analysis: After the sale the three companies were dissolved in Panama by deeds of April and May 2009, according to a registry certificate cited in the judgment, which dates the Cochabambina deed 25 April 2009 in one passage and 25 May 2009 in another. An offshore-leaks database record reproduced by a Bolivian newspaper gives SOELBO's registration as 3 July 2007 with Mossack Fonseca as agent, inactivation on 30 June 2009 and removal from the register on 15 January 2012. A separate commercial registry-data service's copies of the cards, updated in August 2018, show all three as dissolved and list among the nine officers of each Enders Inc., Rockall Inc., five individuals and Bufete MF & Co.; their positions were not captured. In September 2017 three DGI resolutions, whose lists survive as OCR text with names and numbers in separate columns, put the three companies among legal persons with three consecutive years of unpaid tasa única and ordered their corporate rights suspended."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-7e6e8209b5130fa6e67bd1d5","record":{"id":"display-claim-7e6e8209b5130fa6e67bd1d5","kind":"analysis","text":"Panamanian authorities raided the firm in 2016 and 2017; a Panamanian newspaper reported that the first raid on its headquarters came ten days after the Panama Papers were published, and a financial-crime law blog reported that the U.S. Attorney's Office for the Southern District of New York announced an investigation. In February 2017 Panama's Attorney General, Kenia Porcell, alleged that companies of the firm had been used to make and receive bribes in connection with the Lava Jato ('Car Wash') scandal, called it 'a criminal organization that is dedicated to hiding money assets from suspicious origins' and ordered the arrest of Mossack and Fonseca on money-laundering charges; these are her allegations as reported by the investigative journalism consortium. According to an online encyclopedia, both were jailed on 10 February 2017 and released on 21 April 2017 on bail of $500,000 each, after a judge ruled that they had cooperated with the investigation. The two men denied wrongdoing; in a notebook in his jail cell Mossack wrote that the prosecutors were 'trying to obtain evidence for a crime that does not exist', and in June 2018 they issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'. A notice of Panama's judiciary of 2 June 2017 records that Ramón Enrique Fonseca Mora and Jürgen Rolf Dieter Mossack were among the persons formally accused in the investigation of the Second Prosecutor's Office against Organised Crime.","source_ids":["src-008","src-009","src-013","src-060","src-075"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-proc-raids-arrests","c-proc-2017-court"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Panamanian authorities raided the firm in 2016 and 2017; a Panamanian newspaper reported that the first raid on its headquarters came ten days after the Panama Papers were published, and a financial-crime law blog reported that the U.S. Attorney's Office for the Southern District of New York announced an investigation. In February 2017 Panama's Attorney General, Kenia Porcell, alleged that companies of the firm had been used to make and receive bribes in connection with the Lava Jato ('Car Wash') scandal, called it 'a criminal organization that is dedicated to hiding money assets from suspicious origins' and ordered the arrest of Mossack and Fonseca on money-laundering charges; these are her allegations as reported by the investigative journalism consortium. According to an online encyclopedia, both were jailed on 10 February 2017 and released on 21 April 2017 on bail of $500,000 each, after a judge ruled that they had cooperated with the investigation. The two men denied wrongdoing; in a notebook in his jail cell Mossack wrote that the prosecutors were 'trying to obtain evidence for a crime that does not exist', and in June 2018 they issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'. A notice of Panama's judiciary of 2 June 2017 records that Ramón Enrique Fonseca Mora and Jürgen Rolf Dieter Mossack were among the persons formally accused in the investigation of the Second Prosecutor's Office against Organised Crime."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-147199c7ff9dde1c3bbd966d","record":{"id":"display-claim-147199c7ff9dde1c3bbd966d","kind":"analysis","text":"A Panamanian news outlet reported on 13 June 2019 that, in an opinion of 20 May 2019, the Second Specialised Prosecutor's Office against Organised Crime asked for 34 employees of the firm, including its founding partners and its most senior executives, to be tried for money laundering. The prosecutors concluded that 'the law firm Mossack Fonseca or Bufete MF&Co' had concealed the origin and ownership of money from illicit activities by creating structures that kept its clients' identities hidden; the investigation concerned the relationship between Mossack Fonseca & Co. in Brazil and in Panama in the Lava Jato affair.","source_ids":["src-053","src-038","src-019"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-proc-2019-request","c-firm-prosecutor-name"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A Panamanian news outlet reported on 13 June 2019 that, in an opinion of 20 May 2019, the Second Specialised Prosecutor's Office against Organised Crime asked for 34 employees of the firm, including its founding partners and its most senior executives, to be tried for money laundering. The prosecutors concluded that 'the law firm Mossack Fonseca or Bufete MF&Co' had concealed the origin and ownership of money from illicit activities by creating structures that kept its clients' identities hidden; the investigation concerned the relationship between Mossack Fonseca & Co. in Brazil and in Panama in the Lava Jato affair."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-5be5f54232f9f03b16f0a9b1","record":{"id":"display-claim-5be5f54232f9f03b16f0a9b1","kind":"analysis","text":"A Panamanian newspaper reported on 16 June 2022 that Judge Baloísa Marquínez of the Third Liquidating Criminal Court had ordered the provisional dismissal of the Lava Jato case against Mossack, Fonseca Mora and 37 other people; according to the ruling as reported, the investigation had not shown which accounts were created in Panama to hide illicit money, the amounts involved or the traceability of funds allegedly coming from Brazil, nor that the firm managed any fund or account from Brazil; all precautionary measures and bail were lifted. The case, opened in 2016, ran to 293 volumes. The retained records do not explain how it then went to trial. According to an online encyclopedia, the two founders were put on trial for money laundering in Panama City on 26 June 2023, with the prosecution asking for up to 12 years in prison for concealing assets linked to Car Wash and for sentences for 26 other defendants; the same passage says that Fonseca died a month after an acquittal, which conflicts with the court reports that his criminal liability was extinguished because he had died in May 2024.","source_ids":["src-036","src-038","src-009","src-052"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co"],"premise_claim_ids":["c-proc-2022-dismissal","c-proc-trial-2023"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A Panamanian newspaper reported on 16 June 2022 that Judge Baloísa Marquínez of the Third Liquidating Criminal Court had ordered the provisional dismissal of the Lava Jato case against Mossack, Fonseca Mora and 37 other people; according to the ruling as reported, the investigation had not shown which accounts were created in Panama to hide illicit money, the amounts involved or the traceability of funds allegedly coming from Brazil, nor that the firm managed any fund or account from Brazil; all precautionary measures and bail were lifted. The case, opened in 2016, ran to 293 volumes. The retained records do not explain how it then went to trial. According to an online encyclopedia, the two founders were put on trial for money laundering in Panama City on 26 June 2023, with the prosecution asking for up to 12 years in prison for concealing assets linked to Car Wash and for sentences for 26 other defendants; the same passage says that Fonseca died a month after an acquittal, which conflicts with the court reports that his criminal liability was extinguished because he had died in May 2024."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-f38a3456762fe75427e18f76","record":{"id":"display-claim-f38a3456762fe75427e18f76","kind":"analysis","text":"A Panamanian news website reported on 29 June 2024 that Judge Marquínez, in a 339-page judgment, had acquitted all 28 defendants in the 'Panama Papers'–'Lava Jato' money-laundering case, Jürgen Mossack among them, lifted all personal and property precautionary measures and declared criminal liability extinguished for Ramón Fonseca Mora because he had died. On 10 August 2026 the Higher Court for the Liquidation of Criminal Cases of the First Judicial District, on the prosecution's appeal, confirmed acquittal judgment No. 03 of 28 June 2024 in full. According to the judiciary's notice, the first-instance court had found that evidence taken from the firm's servers and added to the file on paper did not meet chain-of-custody requirements, and that the remaining evidence was insufficient to establish the defendants' criminal liability. A further Panamanian news website reported that the appeal judgment, No. 12 of 10 August 2026, upheld Mossack's acquittal in both files, No. 48931-19 (Lava Jato) and No. 87256-19 (Panama Papers); for Fonseca, whose criminal action had been declared extinguished by his death, the outcome is legally not an acquittal.","source_ids":["src-038","src-019","src-042"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co"],"premise_claim_ids":["c-proc-2024-acquittal","c-proc-2026-appeal","c-proc-2026-named"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A Panamanian news website reported on 29 June 2024 that Judge Marquínez, in a 339-page judgment, had acquitted all 28 defendants in the 'Panama Papers'–'Lava Jato' money-laundering case, Jürgen Mossack among them, lifted all personal and property precautionary measures and declared criminal liability extinguished for Ramón Fonseca Mora because he had died. On 10 August 2026 the Higher Court for the Liquidation of Criminal Cases of the First Judicial District, on the prosecution's appeal, confirmed acquittal judgment No. 03 of 28 June 2024 in full. According to the judiciary's notice, the first-instance court had found that evidence taken from the firm's servers and added to the file on paper did not meet chain-of-custody requirements, and that the remaining evidence was insufficient to establish the defendants' criminal liability. A further Panamanian news website reported that the appeal judgment, No. 12 of 10 August 2026, upheld Mossack's acquittal in both files, No. 48931-19 (Lava Jato) and No. 87256-19 (Panama Papers); for Fonseca, whose criminal action had been declared extinguished by his death, the outcome is legally not an acquittal."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-ac2932c5a10970e95f2fc517","record":{"id":"display-claim-ac2932c5a10970e95f2fc517","kind":"analysis","text":"In a separate Panamanian money-laundering proceeding, the Siemens case, over the alleged concealment through the firm of undisclosed funds of executives of the German company Siemens, which began with a raid on the firm in April 2016, another Panamanian news website reported on 27 January 2022 that Mossack, Fonseca and Christoph Zollinger were among those called to trial, while the cases of several of the firm's employees were dismissed or declared extinguished. The retained records report no judgment in this case.","source_ids":["src-041"],"entity_ids":["jurgen-mossack","ramon-fonseca","christoph-zollinger","mf-co"],"premise_claim_ids":["c-proc-siemens"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In a separate Panamanian money-laundering proceeding, the Siemens case, over the alleged concealment through the firm of undisclosed funds of executives of the German company Siemens, which began with a raid on the firm in April 2016, another Panamanian news website reported on 27 January 2022 that Mossack, Fonseca and Christoph Zollinger were among those called to trial, while the cases of several of the firm's employees were dismissed or declared extinguished. The retained records report no judgment in this case."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-2f1424dd7c5eadc2cad1206c","record":{"id":"display-claim-2f1424dd7c5eadc2cad1206c","kind":"analysis","text":"The investigative journalism consortium reported in June 2018 that Mossack remained under investigation by prosecutors in Cologne as an accessory to tax evasion; another German newspaper wrote that the Cologne investigation of both founders had been opened after the tax authorities of North Rhine-Westphalia bought a CD of the firm's data for nearly one million euros, and that it had nothing to do with the Panama Papers; its page, dated 15 November 2018, does not say when the investigation was opened. According to an online encyclopedia, Cologne prosecutors issued international arrest warrants for Mossack and Fonseca on 20 October 2020 on charges including accessory to tax evasion and forming a criminal organisation; the charges against Fonseca were dropped when he died, and a local-history wiki notes that Panama does not in principle extradite its own citizens. No German court decision concerning Mossack is in the retained records. In April 2026 the investigative journalism consortium reported, citing a German public broadcaster and the court's spokesperson, that the Regional Court of Cologne had convicted Christoph Zollinger, a former co-owner of the firm, of aiding and abetting tax evasion and sentenced him to one year and nine months on probation; the court found that offshore companies had been set up 'on a massive scale' and 'in a factory-like manner', the indictment listed 50 companies and an estimated tax loss of about 13 million euros, and a charge of forming criminal organisations was dropped. Zollinger admitted the charges through a statement read by his lawyer and waived his right to appeal.","source_ids":["src-009","src-052","src-018","src-060","src-076","src-072"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co","christoph-zollinger"],"premise_claim_ids":["c-proc-cologne","c-proc-zollinger"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The investigative journalism consortium reported in June 2018 that Mossack remained under investigation by prosecutors in Cologne as an accessory to tax evasion; another German newspaper wrote that the Cologne investigation of both founders had been opened after the tax authorities of North Rhine-Westphalia bought a CD of the firm's data for nearly one million euros, and that it had nothing to do with the Panama Papers; its page, dated 15 November 2018, does not say when the investigation was opened. According to an online encyclopedia, Cologne prosecutors issued international arrest warrants for Mossack and Fonseca on 20 October 2020 on charges including accessory to tax evasion and forming a criminal organisation; the charges against Fonseca were dropped when he died, and a local-history wiki notes that Panama does not in principle extradite its own citizens. No German court decision concerning Mossack is in the retained records. In April 2026 the investigative journalism consortium reported, citing a German public broadcaster and the court's spokesperson, that the Regional Court of Cologne had convicted Christoph Zollinger, a former co-owner of the firm, of aiding and abetting tax evasion and sentenced him to one year and nine months on probation; the court found that offshore companies had been set up 'on a massive scale' and 'in a factory-like manner', the indictment listed 50 companies and an estimated tax loss of about 13 million euros, and a charge of forming criminal organisations was dropped. Zollinger admitted the charges through a statement read by his lawyer and waived his right to appeal."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-33d2312d487fffa314654a2e","record":{"id":"display-claim-33d2312d487fffa314654a2e","kind":"analysis","text":"An online encyclopedia cites court papers filed on 15 October 2019 as stating that Mossack and Fonseca 'are the subjects of an FBI Investigation in the Southern District of New York'; no U.S. charge against the two men is in the retained records. On 4 December 2018 the U.S. Department of Justice announced an 11-count indictment unsealed in the Southern District of New York charging four individuals with wire fraud, tax fraud, money laundering and other offences for their alleged roles in a decades-long scheme perpetrated by Mossack Fonseca & Co. and related entities. Two were a Panamanian attorney who had worked for the firm and an investment manager of Mossfon Asset Management; according to the indictment they helped U.S. clients of the firm hide assets and income from the IRS from about 2000 to 2017 through sham foundations and shell companies. The Department stated that the charges are allegations and the defendants presumed innocent; the firm itself was not charged, and the outcome of the case is not in the retained records.","source_ids":["src-009","src-035"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co","mfam"],"premise_claim_ids":["c-proc-fbi","c-proc-doj"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An online encyclopedia cites court papers filed on 15 October 2019 as stating that Mossack and Fonseca 'are the subjects of an FBI Investigation in the Southern District of New York'; no U.S. charge against the two men is in the retained records. On 4 December 2018 the U.S. Department of Justice announced an 11-count indictment unsealed in the Southern District of New York charging four individuals with wire fraud, tax fraud, money laundering and other offences for their alleged roles in a decades-long scheme perpetrated by Mossack Fonseca & Co. and related entities. Two were a Panamanian attorney who had worked for the firm and an investment manager of Mossfon Asset Management; according to the indictment they helped U.S. clients of the firm hide assets and income from the IRS from about 2000 to 2017 through sham foundations and shell companies. The Department stated that the charges are allegations and the defendants presumed innocent; the firm itself was not charged, and the outcome of the case is not in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-887637ba55fd5a3c2b53e71d","record":{"id":"display-claim-887637ba55fd5a3c2b53e71d","kind":"analysis","text":"On 15 October 2019 Mossack Fonseca & Co., S.A., Bufete MF & Co. and the two founders sued Netflix, Inc. in the U.S. District Court for the District of Connecticut over the film The Laundromat, alleging libel, false-light invasion of privacy and misuse of the firm's trademarked logo; on 17 October 2019 the court held that it lacked personal jurisdiction and transferred the case to the Central District of California. What happened after the transfer is not in the retained records.","source_ids":["src-034","src-073"],"entity_ids":["mf-sa","mf-co","jurgen-mossack","ramon-fonseca","netflix"],"premise_claim_ids":["c-proc-netflix"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On 15 October 2019 Mossack Fonseca & Co., S.A., Bufete MF & Co. and the two founders sued Netflix, Inc. in the U.S. District Court for the District of Connecticut over the film The Laundromat, alleging libel, false-light invasion of privacy and misuse of the firm's trademarked logo; on 17 October 2019 the court held that it lacked personal jurisdiction and transferred the case to the Central District of California. What happened after the transfer is not in the retained records."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-0a1a66385675281b41e08dcd","record":{"id":"display-claim-0a1a66385675281b41e08dcd","kind":"analysis","text":"An online encyclopedia describes Jürgen Mossack as a German and Panamanian lawyer and co-founder of Mossack Fonseca, a former law firm headquartered in Panama City with more than 40 offices worldwide; a news outlet called him German-born. According to an online encyclopedia he served on Conarex, Panama's council on foreign relations, from 2009 to 2014, and announced on 7 April 2016 that he was resigning from it because of the leak. A local-history wiki and an online encyclopedia say he started his own law practice in Panama in 1977, which became Mossack Fonseca in 1986 when Ramón Fonseca joined as partner; another Panamanian newspaper dates the constitution of the partnership Mossack, Fonseca & Co to 24 January 1986, while other accounts date the foundation by both men to 1977. These are secondary accounts; no founding deed is retained.","source_ids":["src-009","src-025","src-018","src-022","src-008"],"entity_ids":["jurgen-mossack","mf-co","ramon-fonseca"],"premise_claim_ids":["c-mos-bio","c-firm-founding"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An online encyclopedia describes Jürgen Mossack as a German and Panamanian lawyer and co-founder of Mossack Fonseca, a former law firm headquartered in Panama City with more than 40 offices worldwide; a news outlet called him German-born. According to an online encyclopedia he served on Conarex, Panama's council on foreign relations, from 2009 to 2014, and announced on 7 April 2016 that he was resigning from it because of the leak. A local-history wiki and an online encyclopedia say he started his own law practice in Panama in 1977, which became Mossack Fonseca in 1986 when Ramón Fonseca joined as partner; another Panamanian newspaper dates the constitution of the partnership Mossack, Fonseca & Co to 24 January 1986, while other accounts date the foundation by both men to 1977. These are secondary accounts; no founding deed is retained."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-d6282f9f88949c3aeab72d52","record":{"id":"display-claim-d6282f9f88949c3aeab72d52","kind":"analysis","text":"In the 2019 complaint against Netflix, Mossack and Fonseca stated that they owned the law partnership Bufete MF & Co. as equal partners and the corporation Mossack Fonseca & Co, S.A. as equal shareholders, their own statement, which the court summarised as background without ruling on it. A regional journalism network found him as director or subscriber of 3,664 Panamanian companies in registry data up to October 2014, and a separate commercial registry-data service's name-matched page shows 10,325 company links, with a warning that its matching may combine several people and that searches suggest possible namesakes; positions are shown only to subscribers, so it does not show his position in Mossack Fonseca Inc. A 2014 secondary review of the registry places him in director and secretary positions across the group's companies but does not show who held the shares of Mossack Fonseca Inc. Commercial restatements list him, without positions, among the officers or in the structure of Mossack Fonseca & Co. Trading Inc. and Mossack Fonseca Corporate Services Ltd. Inc., and aggregator data name him in the structure of Mossack Fonseca, Abogados, a partnership whose purpose the retained records do not state.","source_ids":["src-073","src-034","src-049","src-063","src-005","src-006","src-061","src-074","src-070","src-012","src-011","src-020"],"entity_ids":["mf-co","mf-sa","jurgen-mossack","ramon-fonseca","mf-inc","mf-trading","ana-maria-escobar","jose-alberto-ruiz","leticia-montoya","amraj-de-singh","mf-corpsvc","mf-abogados"],"premise_claim_ids":["c-firm-owners-pleaded","c-off-journalism-total","c-mos-registry","c-reg-group-1988","c-grp-trading","c-grp-corpsvc","c-grp-abogados"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In the 2019 complaint against Netflix, Mossack and Fonseca stated that they owned the law partnership Bufete MF & Co. as equal partners and the corporation Mossack Fonseca & Co, S.A. as equal shareholders, their own statement, which the court summarised as background without ruling on it. A regional journalism network found him as director or subscriber of 3,664 Panamanian companies in registry data up to October 2014, and a separate commercial registry-data service's name-matched page shows 10,325 company links, with a warning that its matching may combine several people and that searches suggest possible namesakes; positions are shown only to subscribers, so it does not show his position in Mossack Fonseca Inc. A 2014 secondary review of the registry places him in director and secretary positions across the group's companies but does not show who held the shares of Mossack Fonseca Inc. Commercial restatements list him, without positions, among the officers or in the structure of Mossack Fonseca & Co. Trading Inc. and Mossack Fonseca Corporate Services Ltd. Inc., and aggregator data name him in the structure of Mossack Fonseca, Abogados, a partnership whose purpose the retained records do not state."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-5c3b389d4a2a76ca46cd61b6","record":{"id":"display-claim-5c3b389d4a2a76ca46cd61b6","kind":"analysis","text":"According to the journalists' book, The Mossack Family Foundation, a Panamanian private interest foundation incorporated in January 1997, is the centre of his private asset planning: it owns his private offshore companies and receives all the profits from the group's activities, and he is its principal beneficiary; no retained record ties the shares of Mossack Fonseca Inc to it. The book also reads a leaked bank form as showing that Tornbell Associates, the sole owner of the firm's Nevada company, belonged 45 percent to Mossack, 45 percent to Fonseca and 10 percent to Christoph Zollinger; no registry record of Tornbell's shareholders is retained. Zollinger denied being a shareholder, and Mossack had declared under oath that the firm did not control the Nevada company's internal affairs or day-to-day operations and that the two were not in a parent-subsidiary relationship.","source_ids":["src-055","src-069"],"entity_ids":["mossack-foundation","jurgen-mossack","mf-co","tornbell","mf-nevada","ramon-fonseca","christoph-zollinger"],"premise_claim_ids":["c-grp-foundation-book","c-grp-foundation-registry","c-nv-tornbell-owners"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the journalists' book, The Mossack Family Foundation, a Panamanian private interest foundation incorporated in January 1997, is the centre of his private asset planning: it owns his private offshore companies and receives all the profits from the group's activities, and he is its principal beneficiary; no retained record ties the shares of Mossack Fonseca Inc to it. The book also reads a leaked bank form as showing that Tornbell Associates, the sole owner of the firm's Nevada company, belonged 45 percent to Mossack, 45 percent to Fonseca and 10 percent to Christoph Zollinger; no registry record of Tornbell's shareholders is retained. Zollinger denied being a shareholder, and Mossack had declared under oath that the firm did not control the Nevada company's internal affairs or day-to-day operations and that the two were not in a parent-subsidiary relationship."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-d77782f8ede31deb03a02cef","record":{"id":"display-claim-d77782f8ede31deb03a02cef","kind":"analysis","text":"In February 2017 Panama's Attorney General, as the investigative journalism consortium reported, alleged that the firm's companies had been used for bribes in the Lava Jato affair and ordered Mossack's arrest on money-laundering charges; according to an online encyclopedia he was jailed on 10 February and released on 21 April 2017 on $500,000 bail after a judge found that he had cooperated. He denied wrongdoing, according to the investigative journalism consortium; in a notebook in his cell he wrote that the prosecutors were 'trying to obtain evidence for a crime that does not exist', and in June 2018 he and Fonseca issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'. A Panamanian news website reported that on 28 June 2024 he was among 28 defendants acquitted in the joined Lava Jato and Panama Papers case, and the judiciary's 2026 notice confirms acquittal judgment No. 03 of that date. A further Panamanian news website reported that on 10 August 2026 the appeal court upheld his acquittal in both files, No. 48931-19 and No. 87256-19; the judiciary's own notice gives no names.","source_ids":["src-008","src-009","src-013","src-060","src-038","src-042"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-proc-raids-arrests","c-proc-2024-acquittal","c-proc-2026-named"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In February 2017 Panama's Attorney General, as the investigative journalism consortium reported, alleged that the firm's companies had been used for bribes in the Lava Jato affair and ordered Mossack's arrest on money-laundering charges; according to an online encyclopedia he was jailed on 10 February and released on 21 April 2017 on $500,000 bail after a judge found that he had cooperated. He denied wrongdoing, according to the investigative journalism consortium; in a notebook in his cell he wrote that the prosecutors were 'trying to obtain evidence for a crime that does not exist', and in June 2018 he and Fonseca issued a press release saying that the firm, its employees and its founders were 'never involved in unlawful acts'. A Panamanian news website reported that on 28 June 2024 he was among 28 defendants acquitted in the joined Lava Jato and Panama Papers case, and the judiciary's 2026 notice confirms acquittal judgment No. 03 of that date. A further Panamanian news website reported that on 10 August 2026 the appeal court upheld his acquittal in both files, No. 48931-19 and No. 87256-19; the judiciary's own notice gives no names."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-0b32b8c1c4aff708c6f5918e","record":{"id":"display-claim-0b32b8c1c4aff708c6f5918e","kind":"analysis","text":"The investigative journalism consortium reported in 2018 that he remained under investigation in Cologne as an accessory to tax evasion, and another German newspaper traced that investigation to a CD of the firm's data bought by the tax authorities of North Rhine-Westphalia, without saying when it was opened. According to an online encyclopedia, Cologne prosecutors issued an international arrest warrant for him on 20 October 2020 on charges including accessory to tax evasion and forming a criminal organisation. A local-history wiki notes that Panama does not in principle extradite its own citizens, so he remains free as long as he stays in Panama. These are encyclopedia and press accounts; no German court decision concerning him is in the retained records. Court papers of October 2019 quoted by an online encyclopedia described him and Fonseca as subjects of an FBI investigation in the Southern District of New York; no U.S. charge against them is retained.","source_ids":["src-009","src-052","src-018","src-060","src-076"],"entity_ids":["jurgen-mossack","ramon-fonseca","mf-co"],"premise_claim_ids":["c-proc-cologne","c-proc-fbi"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The investigative journalism consortium reported in 2018 that he remained under investigation in Cologne as an accessory to tax evasion, and another German newspaper traced that investigation to a CD of the firm's data bought by the tax authorities of North Rhine-Westphalia, without saying when it was opened. According to an online encyclopedia, Cologne prosecutors issued an international arrest warrant for him on 20 October 2020 on charges including accessory to tax evasion and forming a criminal organisation. A local-history wiki notes that Panama does not in principle extradite its own citizens, so he remains free as long as he stays in Panama. These are encyclopedia and press accounts; no German court decision concerning him is in the retained records. Court papers of October 2019 quoted by an online encyclopedia described him and Fonseca as subjects of an FBI investigation in the Southern District of New York; no U.S. charge against them is retained."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-edfa3c30301a0ffe577302f9","record":{"id":"display-claim-edfa3c30301a0ffe577302f9","kind":"analysis","text":"An online encyclopedia describes Ramón Fonseca Mora, who died on 8 May 2024, as a Panamanian novelist, lawyer and co-founder of Mossack Fonseca, who was minister-counselor to President Juan Carlos Varela and president of the Panameñista Party until he was dismissed in March 2016 because of the Brazilian Lava Jato investigation; a Panamanian newspaper described him in May 2016 as a former minister-counselor of the president and former president of the party. Secondary accounts say he joined Mossack's practice as partner in 1986, through a merger with his own firm according to an online encyclopedia, and another Panamanian newspaper dates the constitution of the partnership to 24 January 1986; no founding deed is retained.","source_ids":["src-052","src-013","src-018","src-009","src-022","src-008","src-025"],"entity_ids":["ramon-fonseca","mf-co","jurgen-mossack"],"premise_claim_ids":["c-fon-bio","c-firm-founding"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An online encyclopedia describes Ramón Fonseca Mora, who died on 8 May 2024, as a Panamanian novelist, lawyer and co-founder of Mossack Fonseca, who was minister-counselor to President Juan Carlos Varela and president of the Panameñista Party until he was dismissed in March 2016 because of the Brazilian Lava Jato investigation; a Panamanian newspaper described him in May 2016 as a former minister-counselor of the president and former president of the party. Secondary accounts say he joined Mossack's practice as partner in 1986, through a merger with his own firm according to an online encyclopedia, and another Panamanian newspaper dates the constitution of the partnership to 24 January 1986; no founding deed is retained."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-1fc348137b90db83dc62dc6f","record":{"id":"display-claim-1fc348137b90db83dc62dc6f","kind":"analysis","text":"In 2019 he and Mossack stated in a pleading that they owned Bufete MF & Co. as equal partners and Mossack Fonseca & Co, S.A. as equal shareholders; the court summarised this as background without ruling on it. A commercial registry-data service shows him among the related members of Bufete MF & Co., without saying which members are active, and as the first of three active members of Mossack Fonseca, Abogados, a partnership whose purpose the aggregator data do not state. A separate commercial registry-data service's name-matched page shows 395 links to Panamanian companies, with his recorded positions in the five companies visible on the free page being director, president and treasurer; among the companies it lists are Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation) and Mossack Fonseca & Co. Trading Inc., without his position in them. It warns that its matching may combine several people. In May 2016 a Panamanian newspaper linked five companies then on the DGI list of ten-year fee arrears to him, Mossack Fonseca Inc among them; that was the newspaper's reading of the registry at the time, and the companies' status changed later. After the leak he said the firm's network had been compromised by hackers in 2015.","source_ids":["src-073","src-034","src-056","src-011","src-020","src-064","src-013","src-008","src-016"],"entity_ids":["mf-co","mf-sa","jurgen-mossack","ramon-fonseca","enrique-cajiga","mf-abogados","fiduciaria-mossfon","mf-trading","mf-inc","mf-corpsvc"],"premise_claim_ids":["c-firm-owners-pleaded","c-firm-members","c-grp-abogados","c-fon-registry","c-grp-fiduciaria","c-reg-dgi-2016-press","c-firm-leak"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In 2019 he and Mossack stated in a pleading that they owned Bufete MF & Co. as equal partners and Mossack Fonseca & Co, S.A. as equal shareholders; the court summarised this as background without ruling on it. A commercial registry-data service shows him among the related members of Bufete MF & Co., without saying which members are active, and as the first of three active members of Mossack Fonseca, Abogados, a partnership whose purpose the aggregator data do not state. A separate commercial registry-data service's name-matched page shows 395 links to Panamanian companies, with his recorded positions in the five companies visible on the free page being director, president and treasurer; among the companies it lists are Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation) and Mossack Fonseca & Co. Trading Inc., without his position in them. It warns that its matching may combine several people. In May 2016 a Panamanian newspaper linked five companies then on the DGI list of ten-year fee arrears to him, Mossack Fonseca Inc among them; that was the newspaper's reading of the registry at the time, and the companies' status changed later. After the leak he said the firm's network had been compromised by hackers in 2015."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"claims","id":"display-claim-7af8cd0872ba6a775a706b45","record":{"id":"display-claim-7af8cd0872ba6a775a706b45","kind":"analysis","text":"Arrested with Mossack on money-laundering charges after the Attorney General's allegations, he was jailed on 10 February 2017 and released on 21 April 2017 on $500,000 bail after a judge ruled that the two had cooperated with the investigation; both denied wrongdoing. According to an online encyclopedia he was put on trial with Mossack in Panama City on 26 June 2023; the same encyclopedia passage says he died a month after an acquittal, which conflicts with the court reports. A Panamanian news website reported that when the court acquitted the 28 remaining defendants on 28 June 2024 it declared his criminal liability extinguished because he had died, and the judiciary's 2026 notice confirms that judgment, No. 03; a further Panamanian news website's report of the appeal notes that for him the outcome is legally not an acquittal. According to an online encyclopedia, Cologne prosecutors had issued an international arrest warrant for him in October 2020, and the charges were dropped when he died.","source_ids":["src-008","src-009","src-013","src-060","src-052","src-038","src-042","src-018","src-076"],"entity_ids":["mf-co","jurgen-mossack","ramon-fonseca"],"premise_claim_ids":["c-proc-raids-arrests","c-proc-trial-2023","c-proc-2024-acquittal","c-proc-2026-named","c-proc-cologne"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Arrested with Mossack on money-laundering charges after the Attorney General's allegations, he was jailed on 10 February 2017 and released on 21 April 2017 on $500,000 bail after a judge ruled that the two had cooperated with the investigation; both denied wrongdoing. According to an online encyclopedia he was put on trial with Mossack in Panama City on 26 June 2023; the same encyclopedia passage says he died a month after an acquittal, which conflicts with the court reports. A Panamanian news website reported that when the court acquitted the 28 remaining defendants on 28 June 2024 it declared his criminal liability extinguished because he had died, and the judiciary's 2026 notice confirms that judgment, No. 03; a further Panamanian news website's report of the appeal notes that for him the outcome is legally not an acquittal. According to an online encyclopedia, Cologne prosecutors had issued an international arrest warrant for him in October 2020, and the charges were dropped when he died."}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-inc","record":{"id":"mf-inc","name":"Mossack Fonseca Inc","type":"organization","group":"subject","claim_ids":["c-id-folio","c-id-ruc","c-reg-1988-filings","c-reg-capital-2018","c-reg-dgi-2016","c-reg-dgi-2016-press","c-reg-2025-suspension","c-reg-2026-resignations","c-reg-imports","c-reg-regulatory-profile","c-reg-group-1988","c-off-registry-list","c-off-other-listings","c-off-agent","c-off-shared-orgs","c-off-montoya-dgi","c-grp-trading","c-grp-trading-status","c-grp-corpsvc","c-elfec-subject-named"],"badges":[{"label":"Listed in 2016 for ten years of unpaid annual fee; dissolution annotation ordered, suspension notes in 2025","claim_ids":["c-reg-dgi-2016","c-reg-2025-suspension"],"code":"A1","category":"REGULATORY_ACTION","subject_id":"mf-inc"}],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"210666 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"},{"scheme":"other","value":"23997-10-210666","issuer":"Dirección General de Ingresos, Panama (RUC taxpayer number)"}],"role":"","period":""},"reading":"Mossack Fonseca Inc (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-co","record":{"id":"mf-co","name":"Mossack, Fonseca & Co. (Bufete MF & Co.)","type":"organization","group":"group_companies","claim_ids":["c-reg-group-1988","c-off-registry-list","c-off-other-listings","c-off-agent","c-off-investigative-board","c-off-journalism-total","c-off-montoya-counts","c-off-montoya-report","c-off-montoya-dgi","c-off-perez-counts","c-off-patino-counts","c-off-ruiz-counts","c-off-mckay-counts","c-off-escobar","c-off-fee","c-off-forms","c-off-mossfon-executive","c-off-subscriber-companies","c-off-premium-nominee","c-firm-founding","c-firm-registry","c-firm-members","c-firm-prosecutor-name","c-firm-owners-pleaded","c-firm-mfgroup","c-firm-profile","c-firm-size","c-firm-zollinger","c-firm-leak","c-firm-closure","c-firm-retirement","c-firm-owner-identification","c-firm-seychelles","c-firm-bvi-order","c-firm-mef-fine","c-firm-orbis","c-grp-trading","c-grp-corpsvc","c-grp-partners","c-grp-mfam","c-grp-foundation-book","c-grp-structure-2013","c-nv-mfnevada","c-nv-jurisdiction","c-nv-montoya","c-nv-nml-filing","c-nv-investigative-report","c-nv-cleanup","c-nv-tornbell-registry","c-nv-wyoming","c-nv-book-finding","c-elfec-firm-role","c-elfec-subject-named","c-elfec-subscribers","c-elfec-dissolution","c-elfec-registry-cards","c-elfec-press-chronology","c-elfec-invoices","c-elfec-trust-offer","c-proc-raids-arrests","c-proc-2017-court","c-proc-2019-request","c-proc-2022-dismissal","c-proc-siemens","c-proc-2024-acquittal","c-proc-2026-appeal","c-proc-cologne","c-proc-zollinger","c-proc-doj","c-proc-netflix","c-mos-bio","c-fon-bio"],"badges":[{"label":"Fined B/.300,000 by the Panamanian supervisor of non-financial entities (2018)","claim_ids":["c-firm-mef-fine"],"code":"A2","category":"REGULATORY_ACTION","subject_id":"mf-co"},{"label":"Seychelles and BVI regulators found deficiencies or ordered oversight (as reported)","claim_ids":["c-firm-seychelles","c-firm-bvi-order"],"code":"A3","category":"REGULATORY_ACTION","subject_id":"mf-co"},{"label":"U.S. court took jurisdiction over the firm in NML discovery (2015); no liability finding","claim_ids":["c-nv-jurisdiction"],"code":"A4","category":"CIVIL_LITIGATION","subject_id":"mf-co"},{"label":"Press reports on nominee directors and unknown owners; the firm denied concealing owners","claim_ids":["c-off-fee","c-off-forms","c-off-premium-nominee","c-firm-owner-identification"],"code":"A5","category":"ADVERSE_MEDIA","subject_id":"mf-co"},{"label":"Panamanian prosecutors accused the firm of hiding illicit assets; all defendants acquitted (2024, upheld 2026)","claim_ids":["c-proc-2019-request"],"code":"A6","category":"CRIMINAL_PROCEEDINGS","subject_id":"mf-co"},{"label":"Named in a 2018 U.S. indictment of four individuals as the scheme operator; the firm was not charged","claim_ids":["c-proc-doj"],"code":"A7","category":"CRIMINAL_PROCEEDINGS","subject_id":"mf-co"}],"subtype":"company","jurisdiction":"pa","aliases":["Mossack Fonseca","Mossfon","Mossack Fonseca & Co.","Bufete MF & Co.","Bufete MF & Co. (MF Legal Services)","Mossack & Fonseca"],"identifiers":[{"scheme":"company_register","value":"3957 (M)","issuer":"Registro Público de Panamá, Persona Jurídica (Ficha C-003957, Common Persons section)"}],"role":"","period":""},"reading":"Mossack, Fonseca & Co. (Bufete MF & Co.) (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-sa","record":{"id":"mf-sa","name":"Mossack Fonseca & Co., S.A.","type":"organization","group":"group_companies","claim_ids":["c-firm-owners-pleaded","c-firm-mfgroup","c-proc-netflix"],"subtype":"company","jurisdiction":"pa","role":"","period":""},"reading":"Mossack Fonseca & Co., S.A. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-trading","record":{"id":"mf-trading","name":"Mossack Fonseca & Co. Trading Inc.","type":"organization","group":"group_companies","claim_ids":["c-reg-dgi-2016-press","c-reg-group-1988","c-grp-trading","c-grp-trading-status","c-grp-fiduciaria"],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"211145 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"},{"scheme":"other","value":"24096-234-211145","issuer":"Dirección General de Ingresos, Panama (RUC taxpayer number)"}],"role":"","period":""},"reading":"Mossack Fonseca & Co. Trading Inc. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-corpsvc","record":{"id":"mf-corpsvc","name":"Mossack Fonseca Corporate Services Ltd. Inc.","type":"organization","group":"group_companies","claim_ids":["c-reg-dgi-2016-press","c-grp-trading-status","c-grp-corpsvc"],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"265024 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"},{"scheme":"other","value":"36835-45-265024","issuer":"Dirección General de Ingresos, Panama (RUC taxpayer number)"}],"role":"","period":""},"reading":"Mossack Fonseca Corporate Services Ltd. Inc. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-partners","record":{"id":"mf-partners","name":"Mossack Fonseca & Partners Corp.","type":"organization","group":"group_companies","claim_ids":["c-grp-partners"],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"329650 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"}],"role":"","period":""},"reading":"Mossack Fonseca & Partners Corp. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-abogados","record":{"id":"mf-abogados","name":"Mossack Fonseca, Abogados","type":"organization","group":"group_companies","claim_ids":["c-grp-abogados"],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"39485 (M)","issuer":"Registro Público de Panamá, Persona Jurídica (folio)"}],"role":"","period":""},"reading":"Mossack Fonseca, Abogados (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"fiduciaria-mossfon","record":{"id":"fiduciaria-mossfon","name":"Fiduciaria Mossfon, S.A.","type":"organization","group":"group_companies","claim_ids":["c-grp-fiduciaria","c-elfec-trust-offer"],"subtype":"company","jurisdiction":"pa","aliases":["Mossfon Trust Corporation"],"role":"","period":""},"reading":"Fiduciaria Mossfon, S.A. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mfam","record":{"id":"mfam","name":"Mossfon Asset Management, S.A.","type":"organization","group":"group_companies","claim_ids":["c-grp-mfam","c-proc-doj"],"badges":[{"label":"Under securities-regulator review when liquidated in 2016 (as reported)","claim_ids":["c-grp-mfam"],"code":"A9","category":"REGULATORY_ACTION","subject_id":"mfam"}],"subtype":"company","jurisdiction":"pa","aliases":["Mossack Fonseca Asset Management S.A."],"role":"","period":""},"reading":"Mossfon Asset Management, S.A. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mossfon-executive","record":{"id":"mossfon-executive","name":"Mossfon Executive","type":"organization","group":"group_companies","claim_ids":["c-off-mossfon-executive"],"subtype":"company","jurisdiction":"pa","aliases":["International Outsourcing"],"role":"","period":""},"reading":"Mossfon Executive (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mossack-foundation","record":{"id":"mossack-foundation","name":"The Mossack Family Foundation","type":"organization","group":"other","claim_ids":["c-grp-foundation-registry","c-grp-foundation-book"],"subtype":"other","jurisdiction":"pa","role":"","period":""},"reading":"The Mossack Family Foundation (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"orbis","record":{"id":"orbis","name":"Orbis Legal Services","type":"organization","group":"other","claim_ids":["c-firm-orbis","c-firm-orbis-registry","c-firm-orbis-fine"],"badges":[{"label":"Fined B/.5,200 by the Panamanian supervisor of non-financial entities (2018)","claim_ids":["c-firm-orbis-fine"],"code":"A10","category":"REGULATORY_ACTION","subject_id":"orbis"}],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"25030457","issuer":"Registro Público de Panamá, Persona Jurídica (folio)"}],"role":"","period":""},"reading":"Orbis Legal Services (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"mf-nevada","record":{"id":"mf-nevada","name":"M.F. Corporate Services (Nevada) Limited","type":"organization","group":"group_companies","claim_ids":["c-nv-proceeding","c-nv-mfnevada","c-nv-jurisdiction","c-nv-nml-filing","c-nv-investigative-report","c-nv-cleanup","c-nv-tornbell-owners","c-nv-penalty","c-nv-wyoming"],"badges":[{"label":"Paid a $10,000 Nevada civil penalty for missing records (2016)","claim_ids":["c-nv-penalty"],"code":"A8","category":"REGULATORY_ACTION","subject_id":"mf-nevada"}],"subtype":"company","jurisdiction":"us","aliases":["M.F. Corporate Services (Nevada), Ltd.","MF Nevada"],"role":"","period":""},"reading":"M.F. Corporate Services (Nevada) Limited (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"tornbell","record":{"id":"tornbell","name":"Tornbell Associates Inc.","type":"organization","group":"group_companies","claim_ids":["c-nv-mfnevada","c-nv-jurisdiction","c-nv-nml-filing","c-nv-tornbell-owners","c-nv-tornbell-registry"],"subtype":"company","jurisdiction":"pa","aliases":["Tornbell and Associates Inc."],"identifiers":[{"scheme":"company_register","value":"396154 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"}],"role":"","period":""},"reading":"Tornbell Associates Inc. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"aldyne","record":{"id":"aldyne","name":"Aldyne Ltd.","type":"organization","group":"group_companies","claim_ids":["c-nv-montoya","c-nv-nml-filing","c-nv-investigative-report"],"subtype":"company","jurisdiction":"sc","role":"","period":""},"reading":"Aldyne Ltd. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"nml","record":{"id":"nml","name":"NML Capital, Ltd.","type":"organization","group":"counterparties","claim_ids":["c-nv-proceeding","c-nv-jurisdiction","c-nv-montoya","c-nv-nml-filing","c-nv-book-finding"],"subtype":"company","role":"","period":""},"reading":"NML Capital, Ltd. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"netflix","record":{"id":"netflix","name":"Netflix, Inc.","type":"organization","group":"counterparties","claim_ids":["c-proc-netflix"],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Netflix, Inc. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"cochabambina","record":{"id":"cochabambina","name":"Cochabambina de Electricidad S.A.","type":"organization","group":"other","claim_ids":["c-elfec-companies","c-elfec-firm-role","c-elfec-subject-named","c-elfec-nominees","c-elfec-subscribers","c-elfec-dissolution","c-elfec-registry-cards","c-elfec-dgi-2017","c-elfec-press-chronology","c-elfec-invoices"],"badges":[{"label":"Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share sale","claim_ids":["c-elfec-firm-role"],"code":"A18","category":"CRIMINAL_PROCEEDINGS","subject_id":"cochabambina"}],"subtype":"company","jurisdiction":"pa","identifiers":[{"scheme":"company_register","value":"573154","issuer":"Registro Público de Panamá, Mercantile section (ficha/folio)"}],"role":"","period":""},"reading":"Cochabambina de Electricidad S.A. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"tlf","record":{"id":"tlf","name":"Trabajadores Luz y Fuerza S.A.","type":"organization","group":"other","claim_ids":["c-elfec-companies","c-elfec-firm-role","c-elfec-subject-named","c-elfec-nominees","c-elfec-subscribers","c-elfec-dissolution","c-elfec-registry-cards","c-elfec-dgi-2017","c-elfec-press-chronology","c-elfec-invoices"],"badges":[{"label":"Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share sale","claim_ids":["c-elfec-firm-role"],"code":"A19","category":"CRIMINAL_PROCEEDINGS","subject_id":"tlf"}],"subtype":"company","jurisdiction":"pa","aliases":["Trabajadores de Luz y Fuerza S.A."],"identifiers":[{"scheme":"company_register","value":"573205","issuer":"Registro Público de Panamá, Mercantile section (ficha/folio)"}],"role":"","period":""},"reading":"Trabajadores Luz y Fuerza S.A. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"soelbo","record":{"id":"soelbo","name":"Sociedad Eléctrica Boliviana – SOELBO S.A.","type":"organization","group":"other","claim_ids":["c-elfec-judgment","c-elfec-companies","c-elfec-firm-role","c-elfec-subject-named","c-elfec-nominees","c-elfec-subscribers","c-elfec-sale","c-elfec-dissolution","c-elfec-registry-cards","c-elfec-dgi-2017","c-elfec-press-chronology","c-elfec-invoices"],"badges":[{"label":"Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share sale","claim_ids":["c-elfec-firm-role","c-elfec-judgment"],"code":"A17","category":"CRIMINAL_PROCEEDINGS","subject_id":"soelbo"}],"subtype":"company","jurisdiction":"pa","aliases":["SOELBO S.A.","Soelbo","Sociedad Eléctrica Boliviana S.A."],"identifiers":[{"scheme":"company_register","value":"574084","issuer":"Registro Público de Panamá, Mercantile section (ficha/folio)"}],"role":"","period":""},"reading":"Sociedad Eléctrica Boliviana – SOELBO S.A. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"comteco","record":{"id":"comteco","name":"COMTECO (Cooperativa de Telecomunicaciones Cochabamba)","type":"organization","group":"counterparties","claim_ids":["c-elfec-sale","c-elfec-press-chronology"],"subtype":"company","jurisdiction":"bo","aliases":["Cooperativa de Telecomunicaciones Cochabamba"],"role":"","period":""},"reading":"COMTECO (Cooperativa de Telecomunicaciones Cochabamba) (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"enders","record":{"id":"enders","name":"Enders Inc.","type":"organization","group":"group_companies","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards","c-elfec-enders-rockall"],"subtype":"company","jurisdiction":"pa","aliases":["Sociedad Enders Inc."],"identifiers":[{"scheme":"company_register","value":"511200 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"}],"role":"","period":""},"reading":"Enders Inc. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"rockall","record":{"id":"rockall","name":"Rockall Inc.","type":"organization","group":"group_companies","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards","c-elfec-enders-rockall"],"subtype":"company","jurisdiction":"pa","aliases":["Sociedad Rockall Inc."],"identifiers":[{"scheme":"company_register","value":"511208 (S)","issuer":"Registro Público de Panamá, Mercantile section (folio)"}],"role":"","period":""},"reading":"Rockall Inc. (organization)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"jurgen-mossack","record":{"id":"jurgen-mossack","name":"Jürgen Mossack","type":"person","group":"leadership","claim_ids":["c-reg-group-1988","c-off-journalism-total","c-off-montoya-dgi","c-firm-founding","c-firm-owners-pleaded","c-firm-mfgroup","c-firm-retirement","c-grp-trading","c-grp-corpsvc","c-grp-abogados","c-grp-foundation-book","c-nv-tornbell-owners","c-proc-raids-arrests","c-proc-2017-court","c-proc-2019-request","c-proc-2022-dismissal","c-proc-siemens","c-proc-trial-2023","c-proc-2024-acquittal","c-proc-2026-named","c-proc-cologne","c-proc-fbi","c-proc-netflix","c-mos-bio","c-mos-registry"],"badges":[{"label":"Arrested in 2017 and tried for money laundering in Panama; acquitted in 2024, upheld on appeal in 2026","claim_ids":["c-proc-raids-arrests","c-proc-2017-court","c-proc-2019-request","c-proc-2022-dismissal","c-proc-trial-2023","c-proc-2024-acquittal","c-proc-2026-named"],"code":"A11","category":"CRIMINAL_PROCEEDINGS","subject_id":"jurgen-mossack"},{"label":"Called to trial in the Panamanian Siemens case (2022); no separate judgment in the record","claim_ids":["c-proc-siemens"],"code":"A12","category":"CRIMINAL_PROCEEDINGS","subject_id":"jurgen-mossack"},{"label":"German arrest warrant (2020) and reported U.S. investigation; no later outcome in the record","claim_ids":["c-proc-cologne","c-proc-fbi"],"code":"A13","category":"CRIMINAL_PROCEEDINGS","subject_id":"jurgen-mossack"}],"subtype":"person","aliases":["Jurgen Mossack","Juergen Mossack","Jürgen Rolf Dieter Mossack","Jürgen Rolf Dieter Mossack Herzog"],"role":"","period":""},"reading":"Jürgen Mossack (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"ramon-fonseca","record":{"id":"ramon-fonseca","name":"Ramón Fonseca Mora","type":"person","group":"leadership","claim_ids":["c-reg-dgi-2016-press","c-reg-group-1988","c-off-montoya-dgi","c-firm-founding","c-firm-members","c-firm-owners-pleaded","c-firm-mfgroup","c-firm-leak","c-firm-retirement","c-grp-trading","c-grp-corpsvc","c-grp-abogados","c-grp-fiduciaria","c-nv-tornbell-owners","c-proc-raids-arrests","c-proc-2017-court","c-proc-2019-request","c-proc-2022-dismissal","c-proc-siemens","c-proc-trial-2023","c-proc-2024-acquittal","c-proc-2026-named","c-proc-cologne","c-proc-fbi","c-proc-netflix","c-fon-bio","c-fon-registry"],"badges":[{"label":"Arrested in 2017 and tried for money laundering in Panama; action extinguished on his death in 2024","claim_ids":["c-proc-raids-arrests","c-proc-2017-court","c-proc-2019-request","c-proc-2022-dismissal","c-proc-trial-2023","c-proc-2024-acquittal","c-proc-2026-named"],"code":"A14","category":"CRIMINAL_PROCEEDINGS","subject_id":"ramon-fonseca"},{"label":"Called to trial in the Siemens case (2022); German warrant (2020) dropped on his death","claim_ids":["c-proc-siemens","c-proc-cologne","c-proc-fbi"],"code":"A15","category":"CRIMINAL_PROCEEDINGS","subject_id":"ramon-fonseca"}],"subtype":"person","aliases":["Ramon Fonseca","Ramón Fonseca","Ramón Enrique de Jesús Fonseca Mora"],"role":"","period":""},"reading":"Ramón Fonseca Mora (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"christoph-zollinger","record":{"id":"christoph-zollinger","name":"Christoph Zollinger","type":"person","group":"leadership","claim_ids":["c-firm-zollinger","c-nv-tornbell-owners","c-proc-siemens","c-proc-zollinger"],"badges":[{"label":"Convicted in Cologne of aiding tax evasion (2026), suspended sentence; admitted, no appeal","claim_ids":["c-proc-zollinger","c-proc-siemens"],"code":"A16","category":"CRIMINAL_PROCEEDINGS","subject_id":"christoph-zollinger"}],"subtype":"person","role":"","period":""},"reading":"Christoph Zollinger (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"leticia-montoya","record":{"id":"leticia-montoya","name":"Leticia Montoya","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-other-listings","c-off-investigative-board","c-off-montoya-counts","c-off-montoya-report","c-off-montoya-dgi","c-off-subscriber-companies","c-grp-trading","c-nv-montoya","c-nv-nml-filing"],"subtype":"person","aliases":["Leticia Montoya Morán","Letcia Montoya"],"role":"","period":""},"reading":"Leticia Montoya (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"francis-perez","record":{"id":"francis-perez","name":"Francis Perez","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-other-listings","c-off-investigative-board","c-off-perez-counts"],"subtype":"person","aliases":["Francis Pérez"],"role":"","period":""},"reading":"Francis Perez (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"cornelio-mckay","record":{"id":"cornelio-mckay","name":"Cornelio McKay","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-other-listings","c-off-investigative-board","c-off-mckay-counts"],"subtype":"person","role":"","period":""},"reading":"Cornelio McKay (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"diva-patino","record":{"id":"diva-patino","name":"Diva Argelis Patiño de Donado","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-other-listings","c-off-investigative-board","c-off-patino-counts"],"subtype":"person","aliases":["Diva Argelis Patino de Donado","Diva Argelis Patiño"],"role":"","period":""},"reading":"Diva Argelis Patiño de Donado (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"jose-alberto-ruiz","record":{"id":"jose-alberto-ruiz","name":"Jose Alberto Ruiz","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-other-listings","c-off-investigative-board","c-off-ruiz-counts","c-grp-trading"],"subtype":"person","aliases":["José Alberto Ruiz"],"role":"","period":""},"reading":"Jose Alberto Ruiz (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"ana-maria-escobar","record":{"id":"ana-maria-escobar","name":"Ana Maria Escobar","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-escobar","c-grp-trading"],"subtype":"person","role":"","period":""},"reading":"Ana Maria Escobar (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"amraj-de-singh","record":{"id":"amraj-de-singh","name":"Amraj de Singh","type":"person","group":"leadership","claim_ids":["c-off-registry-list","c-off-desingh","c-grp-trading"],"subtype":"person","role":"","period":""},"reading":"Amraj de Singh (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"imogene-wilson","record":{"id":"imogene-wilson","name":"Imogene Wilson","type":"person","group":"other","claim_ids":["c-nv-nml-filing","c-nv-investigative-report"],"subtype":"person","role":"","period":""},"reading":"Imogene Wilson (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"entities","id":"enrique-cajiga","record":{"id":"enrique-cajiga","name":"Enrique Alfonso Cajiga Serracín","type":"person","group":"other","claim_ids":["c-firm-members"],"subtype":"person","role":"","period":""},"reading":"Enrique Alfonso Cajiga Serracín (person)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-montoya-mfinc","record":{"id":"rel-montoya-mfinc","from":"leticia-montoya","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names; named by the press in May 2016 as an officer of the firm's companies on the DGI arrears list","claim_ids":["c-off-registry-list","c-off-other-listings","c-off-montoya-dgi"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"leticia-montoya → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-perez-mfinc","record":{"id":"rel-perez-mfinc","from":"francis-perez","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names","claim_ids":["c-off-registry-list","c-off-other-listings"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"francis-perez → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mckay-mfinc","record":{"id":"rel-mckay-mfinc","from":"cornelio-mckay","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names","claim_ids":["c-off-registry-list","c-off-other-listings"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"cornelio-mckay → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-patino-mfinc","record":{"id":"rel-patino-mfinc","from":"diva-patino","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names","claim_ids":["c-off-registry-list","c-off-other-listings"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"diva-patino → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-ruiz-mfinc","record":{"id":"rel-ruiz-mfinc","from":"jose-alberto-ruiz","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names","claim_ids":["c-off-registry-list","c-off-other-listings"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"jose-alberto-ruiz → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-escobar-mfinc","record":{"id":"rel-escobar-mfinc","from":"ana-maria-escobar","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names","claim_ids":["c-off-registry-list"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ana-maria-escobar → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-desingh-mfinc","record":{"id":"rel-desingh-mfinc","from":"amraj-de-singh","to":"mf-inc","status":"documented","role":"Officer of record (position not shown in the registry restatements)","period":"Listed in registry restatements (a separate commercial registry-data service card updated 31 August 2018); a registry entry of 2 April 2026 records the departure of nine office-holders without names","claim_ids":["c-off-registry-list"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"amraj-de-singh → mf-inc: Officer of record (position not shown in the registry restatements) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-agent-mfinc","record":{"id":"rel-mfco-agent-mfinc","from":"mf-co","to":"mf-inc","status":"documented","role":"Resident agent (agente residente)","period":"Shown in registry restatements (a company-registry aggregator; a separate commercial registry-data service card updated 31 August 2018); a resident agent left on 2 April 2026","claim_ids":["c-off-agent","c-off-registry-list","c-off-other-listings"],"kind":"other","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mf-co → mf-inc: Resident agent (agente residente) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfinc-group","record":{"id":"rel-mfinc-group","from":"mf-inc","to":"mf-co","status":"reported","role":"One of the legal entities of the Mossack & Fonseca group, according to a 2014 review of Panama's registry records","period":"Described in January 2014","claim_ids":["c-reg-group-1988"],"kind":"other","direction":"directed","role_group":"associations","temporal_status":"unknown"},"reading":"mf-inc → mf-co: One of the legal entities of the Mossack & Fonseca group, according to a 2014 review of Panama's registry records [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfinc-trading","record":{"id":"rel-mfinc-trading","from":"mf-inc","to":"mf-trading","status":"reported","role":"Sister company of the Mossack Fonseca group: both formed in 1988, with overlapping officers of record and the same 2016 electronic-folio entry","period":"Both incorporated in 1988; shared electronic-folio entry 51111/2016","claim_ids":["c-reg-group-1988","c-grp-trading"],"kind":"other","direction":"undirected","role_group":"associations","temporal_status":"unknown"},"reading":"mf-inc → mf-trading: Sister company of the Mossack Fonseca group: both formed in 1988, with overlapping officers of record and the same 2016 electronic-folio entry [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfinc-cochabambina","record":{"id":"rel-mfinc-cochabambina","from":"mf-inc","to":"cochabambina","status":"hypothesis","role":"Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firm","period":"June 2007 formation; judgment of 3 January 2022","claim_ids":["c-elfec-subject-named"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-inc → cochabambina: Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firm [hypothesis]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfinc-tlf","record":{"id":"rel-mfinc-tlf","from":"mf-inc","to":"tlf","status":"hypothesis","role":"Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firm","period":"June 2007 formation; judgment of 3 January 2022","claim_ids":["c-elfec-subject-named"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-inc → tlf: Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firm [hypothesis]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfinc-soelbo","record":{"id":"rel-mfinc-soelbo","from":"mf-inc","to":"soelbo","status":"hypothesis","role":"Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firm","period":"June 2007 formation; judgment of 3 January 2022","claim_ids":["c-elfec-subject-named"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-inc → soelbo: Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firm [hypothesis]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-founder-mfco","record":{"id":"rel-mossack-founder-mfco","from":"jurgen-mossack","to":"mf-co","status":"reported","role":"Founder: own practice from 1977; constituted the partnership Mossack, Fonseca & Co with Ramón Fonseca in 1986","period":"From 1977 (own practice); partnership from 24 January 1986; retirement from the firm announced in 2016","claim_ids":["c-firm-founding","c-proc-2024-acquittal","c-mos-bio","c-proc-2019-request","c-firm-retirement"],"kind":"other","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"jurgen-mossack → mf-co: Founder: own practice from 1977; constituted the partnership Mossack, Fonseca & Co with Ramón Fonseca in 1986 [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-founder-mfco","record":{"id":"rel-fonseca-founder-mfco","from":"ramon-fonseca","to":"mf-co","status":"reported","role":"Co-founder: joined Mossack's practice as partner, constituting Mossack, Fonseca & Co in 1986","period":"1986 (some accounts date the foundation by both men to 1977); retirement from the firm announced in 2016","claim_ids":["c-firm-founding","c-fon-bio","c-proc-2019-request","c-proc-2024-acquittal","c-firm-retirement"],"kind":"other","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"ramon-fonseca → mf-co: Co-founder: joined Mossack's practice as partner, constituting Mossack, Fonseca & Co in 1986 [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-owns-mfco","record":{"id":"rel-mossack-owns-mfco","from":"jurgen-mossack","to":"mf-co","status":"documented","role":"Equal partner and co-owner of the law partnership (as stated by the owners in 2019)","period":"Stated in the October 2019 complaint as applying at all times material to it","claim_ids":["c-firm-owners-pleaded","c-off-journalism-total"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"jurgen-mossack → mf-co: Equal partner and co-owner of the law partnership (as stated by the owners in 2019) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-owns-mfco","record":{"id":"rel-fonseca-owns-mfco","from":"ramon-fonseca","to":"mf-co","status":"documented","role":"Equal partner and co-owner of the law partnership (as stated by the owners in 2019)","period":"Stated in the October 2019 complaint; Fonseca died on 8 May 2024","claim_ids":["c-firm-owners-pleaded","c-fon-bio"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"ramon-fonseca → mf-co: Equal partner and co-owner of the law partnership (as stated by the owners in 2019) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-owns-mfsa","record":{"id":"rel-mossack-owns-mfsa","from":"jurgen-mossack","to":"mf-sa","status":"documented","role":"Equal shareholder, one of two (as stated by the owners in 2019)","period":"Stated in the October 2019 complaint as applying at all times material to it","claim_ids":["c-firm-owners-pleaded"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"jurgen-mossack → mf-sa: Equal shareholder, one of two (as stated by the owners in 2019) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-owns-mfsa","record":{"id":"rel-fonseca-owns-mfsa","from":"ramon-fonseca","to":"mf-sa","status":"documented","role":"Equal shareholder, one of two (as stated by the owners in 2019)","period":"Stated in the October 2019 complaint; Fonseca died on 8 May 2024","claim_ids":["c-firm-owners-pleaded"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"ramon-fonseca → mf-sa: Equal shareholder, one of two (as stated by the owners in 2019) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-member-mfco","record":{"id":"rel-fonseca-member-mfco","from":"ramon-fonseca","to":"mf-co","status":"documented","role":"Listed among the related members of Bufete MF & Co. (MF Legal Services) on a commercial registry-data service","period":"Shown on the aggregator page retrieved in 2026; Fonseca died on 8 May 2024","claim_ids":["c-firm-members"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ramon-fonseca → mf-co: Listed among the related members of Bufete MF & Co. (MF Legal Services) on a commercial registry-data service [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-cajiga-member-mfco","record":{"id":"rel-cajiga-member-mfco","from":"enrique-cajiga","to":"mf-co","status":"documented","role":"Listed among the related members of Bufete MF & Co. (MF Legal Services) on a commercial registry-data service","period":"Shown on the aggregator page retrieved in 2026","claim_ids":["c-firm-members"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"enrique-cajiga → mf-co: Listed among the related members of Bufete MF & Co. (MF Legal Services) on a commercial registry-data service [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-zollinger-mfco","record":{"id":"rel-zollinger-mfco","from":"christoph-zollinger","to":"mf-co","status":"reported","role":"Third director and later co-owner of the firm; left it years before 2016","period":"Before 2016 (dates not given)","claim_ids":["c-firm-zollinger","c-proc-zollinger"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"christoph-zollinger → mf-co: Third director and later co-owner of the firm; left it years before 2016 [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-montoya-job-mfco","record":{"id":"rel-montoya-job-mfco","from":"leticia-montoya","to":"mf-co","status":"reported","role":"Employee of the firm acting as nominee director of client companies","period":"From October 1981 according to the journalists' book; described as an employee in records of 2014-2016","claim_ids":["c-off-investigative-board","c-off-montoya-counts","c-off-montoya-report","c-off-subscriber-companies","c-nv-montoya","c-nv-nml-filing"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"leticia-montoya → mf-co: Employee of the firm acting as nominee director of client companies [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-perez-job-mfco","record":{"id":"rel-perez-job-mfco","from":"francis-perez","to":"mf-co","status":"reported","role":"Employee (clerk) of the firm acting as nominee director of client companies","period":"Described in 2014-2016 records","claim_ids":["c-off-investigative-board","c-off-perez-counts"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"francis-perez → mf-co: Employee (clerk) of the firm acting as nominee director of client companies [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mckay-job-mfco","record":{"id":"rel-mckay-job-mfco","from":"cornelio-mckay","to":"mf-co","status":"reported","role":"Employee of the firm acting as nominee director of client companies","period":"Described in 2014-2016 records","claim_ids":["c-off-investigative-board","c-off-mckay-counts"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"cornelio-mckay → mf-co: Employee of the firm acting as nominee director of client companies [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-patino-job-mfco","record":{"id":"rel-patino-job-mfco","from":"diva-patino","to":"mf-co","status":"reported","role":"Employee of the firm acting as nominee director of client companies","period":"Described in 2014-2016 records","claim_ids":["c-off-investigative-board","c-off-patino-counts"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"diva-patino → mf-co: Employee of the firm acting as nominee director of client companies [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-ruiz-job-mfco","record":{"id":"rel-ruiz-job-mfco","from":"jose-alberto-ruiz","to":"mf-co","status":"reported","role":"Employee of the firm acting as nominee director of client companies","period":"Described in 2014-2016 records","claim_ids":["c-off-investigative-board","c-off-ruiz-counts"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"jose-alberto-ruiz → mf-co: Employee of the firm acting as nominee director of client companies [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-escobar-job-mfco","record":{"id":"rel-escobar-job-mfco","from":"ana-maria-escobar","to":"mf-co","status":"documented","role":"Lawyer acting as representative of the firm in a notarial deed","period":"22 September 2003","claim_ids":["c-off-escobar"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"ana-maria-escobar → mf-co: Lawyer acting as representative of the firm in a notarial deed [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-wilson-job-mfco","record":{"id":"rel-wilson-job-mfco","from":"imogene-wilson","to":"mf-co","status":"reported","role":"Employee of the firm; works from the address of its Panama offices (per NML)","period":"Described in 2015-2016 records","claim_ids":["c-nv-investigative-report","c-nv-nml-filing"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"imogene-wilson → mf-co: Employee of the firm; works from the address of its Panama offices (per NML) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-escobar-trading","record":{"id":"rel-escobar-trading","from":"ana-maria-escobar","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ana-maria-escobar → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-ruiz-trading","record":{"id":"rel-ruiz-trading","from":"jose-alberto-ruiz","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"jose-alberto-ruiz → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-montoya-trading","record":{"id":"rel-montoya-trading","from":"leticia-montoya","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"leticia-montoya → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-desingh-trading","record":{"id":"rel-desingh-trading","from":"amraj-de-singh","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"amraj-de-singh → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-trading","record":{"id":"rel-mossack-trading","from":"jurgen-mossack","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"jurgen-mossack → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-trading","record":{"id":"rel-fonseca-trading","from":"ramon-fonseca","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading","c-grp-fiduciaria"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ramon-fonseca → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-trading","record":{"id":"rel-mfco-trading","from":"mf-co","to":"mf-trading","status":"documented","role":"Listed among the officers (position not shown)","period":"A separate commercial registry-data service card updated 20 July 2018","claim_ids":["c-grp-trading"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mf-co → mf-trading: Listed among the officers (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-corpsvc","record":{"id":"rel-mossack-corpsvc","from":"jurgen-mossack","to":"mf-corpsvc","status":"documented","role":"Named in the company's structure (position not shown)","period":"A company-information website report of 25 May 2026","claim_ids":["c-grp-corpsvc"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"jurgen-mossack → mf-corpsvc: Named in the company's structure (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-corpsvc","record":{"id":"rel-fonseca-corpsvc","from":"ramon-fonseca","to":"mf-corpsvc","status":"documented","role":"Named in the company's structure (position not shown)","period":"A company-information website report of 25 May 2026","claim_ids":["c-grp-corpsvc"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ramon-fonseca → mf-corpsvc: Named in the company's structure (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-corpsvc","record":{"id":"rel-mfco-corpsvc","from":"mf-co","to":"mf-corpsvc","status":"documented","role":"Named in the company's structure (position not shown)","period":"A company-information website report of 25 May 2026","claim_ids":["c-grp-corpsvc"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mf-co → mf-corpsvc: Named in the company's structure (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-partners","record":{"id":"rel-mfco-partners","from":"mf-co","to":"mf-partners","status":"documented","role":"Agent","period":"A company-registry aggregator record (date not shown)","claim_ids":["c-grp-partners"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mf-co → mf-partners: Agent [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-abogados","record":{"id":"rel-fonseca-abogados","from":"ramon-fonseca","to":"mf-abogados","status":"documented","role":"Member","period":"Entity formed about 2013","claim_ids":["c-grp-abogados"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ramon-fonseca → mf-abogados: Member [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-abogados","record":{"id":"rel-mossack-abogados","from":"jurgen-mossack","to":"mf-abogados","status":"documented","role":"Member","period":"Entity formed about 2013","claim_ids":["c-grp-abogados"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"jurgen-mossack → mf-abogados: Member [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-fiduciaria","record":{"id":"rel-fonseca-fiduciaria","from":"ramon-fonseca","to":"fiduciaria-mossfon","status":"documented","role":"Position or link recorded in the registry (position not shown)","period":"Date not shown","claim_ids":["c-grp-fiduciaria"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ramon-fonseca → fiduciaria-mossfon: Position or link recorded in the registry (position not shown) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-fiduciaria","record":{"id":"rel-mfco-fiduciaria","from":"mf-co","to":"fiduciaria-mossfon","status":"reported","role":"Trust company whose services the firm offered to clients as its own fiduciary company (2007 correspondence, as reported)","period":"July 2007","claim_ids":["c-elfec-trust-offer"],"kind":"other","direction":"directed","role_group":"associations","temporal_status":"historical"},"reading":"mf-co → fiduciaria-mossfon: Trust company whose services the firm offered to clients as its own fiduciary company (2007 correspondence, as reported) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-mfam","record":{"id":"rel-mfco-mfam","from":"mf-co","to":"mfam","status":"reported","role":"Affiliated asset-management company, described as the firm's financial-services arm; liquidated in 2016","period":"Until its liquidation in 2016","claim_ids":["c-grp-mfam"],"kind":"other","direction":"directed","role_group":"associations","temporal_status":"historical"},"reading":"mf-co → mfam: Affiliated asset-management company, described as the firm's financial-services arm; liquidated in 2016 [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-mossfon-executive","record":{"id":"rel-mfco-mossfon-executive","from":"mf-co","to":"mossfon-executive","status":"reported","role":"Satellite company that employed the firm's nominee directors (journalists' account)","period":"About 2013","claim_ids":["c-off-mossfon-executive"],"kind":"other","direction":"directed","role_group":"associations","temporal_status":"unknown"},"reading":"mf-co → mossfon-executive: Satellite company that employed the firm's nominee directors (journalists' account) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-foundation","record":{"id":"rel-mossack-foundation","from":"jurgen-mossack","to":"mossack-foundation","status":"reported","role":"Principal beneficiary (journalists' account of leaked records)","period":"Foundation created in 1997","claim_ids":["c-grp-foundation-book"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"jurgen-mossack → mossack-foundation: Principal beneficiary (journalists' account of leaked records) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-orbis","record":{"id":"rel-mfco-orbis","from":"mf-co","to":"orbis","status":"reported","role":"Transferred clients in Panama to Orbis Legal Services, which hired some of the firm's employees (journalists' account)","period":"After 2016","claim_ids":["c-firm-orbis"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-co → orbis: Transferred clients in Panama to Orbis Legal Services, which hired some of the firm's employees (journalists' account) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-tornbell-owns-mfnevada","record":{"id":"rel-tornbell-owns-mfnevada","from":"tornbell","to":"mf-nevada","status":"documented","role":"Sole owner","period":"As found by the court in March 2015","claim_ids":["c-nv-mfnevada","c-nv-tornbell-owners"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"tornbell → mf-nevada: Sole owner [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfnevada-client-mfco","record":{"id":"rel-mfnevada-client-mfco","from":"mf-nevada","to":"mf-co","status":"documented","role":"Registered-agent company whose only client was the firm","period":"As found by the court in March 2015","claim_ids":["c-nv-mfnevada","c-nv-investigative-report"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"mf-nevada → mf-co: Registered-agent company whose only client was the firm [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-dominates-mfnevada","record":{"id":"rel-mfco-dominates-mfnevada","from":"mf-co","to":"mf-nevada","status":"documented","role":"Found by a U.S. court to dominate the company, as its principal and alter ego for jurisdictional purposes","period":"Order of 16 March 2015","claim_ids":["c-nv-jurisdiction"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"mf-co → mf-nevada: Found by a U.S. court to dominate the company, as its principal and alter ego for jurisdictional purposes [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-agent-tornbell","record":{"id":"rel-mfco-agent-tornbell","from":"mf-co","to":"tornbell","status":"documented","role":"Agent (registered agent)","period":"As found by the court in March 2015 and shown by a company-registry aggregator","claim_ids":["c-nv-mfnevada","c-nv-tornbell-registry"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mf-co → tornbell: Agent (registered agent) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-tornbell","record":{"id":"rel-mossack-tornbell","from":"jurgen-mossack","to":"tornbell","status":"reported","role":"45 percent shareholder (journalists' reading of a leaked bank form)","period":"Date of the form not given","claim_ids":["c-nv-tornbell-owners"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"jurgen-mossack → tornbell: 45 percent shareholder (journalists' reading of a leaked bank form) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-tornbell","record":{"id":"rel-fonseca-tornbell","from":"ramon-fonseca","to":"tornbell","status":"reported","role":"45 percent shareholder (journalists' reading of a leaked bank form)","period":"Date of the form not given","claim_ids":["c-nv-tornbell-owners"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"ramon-fonseca → tornbell: 45 percent shareholder (journalists' reading of a leaked bank form) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-zollinger-tornbell","record":{"id":"rel-zollinger-tornbell","from":"christoph-zollinger","to":"tornbell","status":"reported","role":"10 percent shareholder according to a leaked bank form; he denies being a shareholder","period":"Date of the form not given","claim_ids":["c-nv-tornbell-owners"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"christoph-zollinger → tornbell: 10 percent shareholder according to a leaked bank form; he denies being a shareholder [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-agent-aldyne","record":{"id":"rel-mfco-agent-aldyne","from":"mf-co","to":"aldyne","status":"reported","role":"Registered agent","period":"Described in 2016","claim_ids":["c-nv-investigative-report"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mf-co → aldyne: Registered agent [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-montoya-aldyne","record":{"id":"rel-montoya-aldyne","from":"leticia-montoya","to":"aldyne","status":"documented","role":"Corporate officer","period":"As found by the court in March 2015","claim_ids":["c-nv-montoya","c-nv-nml-filing"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"leticia-montoya → aldyne: Corporate officer [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-montoya-tornbell","record":{"id":"rel-montoya-tornbell","from":"leticia-montoya","to":"tornbell","status":"reported","role":"Director, according to NML (the court found only that all directors were employees of the firm)","period":"Stated in March 2015","claim_ids":["c-nv-nml-filing"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"leticia-montoya → tornbell: Director, according to NML (the court found only that all directors were employees of the firm) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-wilson-aldyne","record":{"id":"rel-wilson-aldyne","from":"imogene-wilson","to":"aldyne","status":"reported","role":"Director and assistant secretary, current or former (NML filing)","period":"Stated in March 2015","claim_ids":["c-nv-nml-filing"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"imogene-wilson → aldyne: Director and assistant secretary, current or former (NML filing) [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-wilson-mfnevada","record":{"id":"rel-wilson-mfnevada","from":"imogene-wilson","to":"mf-nevada","status":"reported","role":"President, current or former","period":"Named in a September 2014 deposition and a March 2015 filing","claim_ids":["c-nv-investigative-report","c-nv-nml-filing"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"imogene-wilson → mf-nevada: President, current or former [reported]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-nml-mfnevada","record":{"id":"rel-nml-mfnevada","from":"nml","to":"mf-nevada","status":"documented","role":"Subpoenaed the company as a non-party in post-judgment discovery against Argentina","period":"2014-2015","claim_ids":["c-nv-proceeding"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"nml → mf-nevada: Subpoenaed the company as a non-party in post-judgment discovery against Argentina [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-nml-mfco","record":{"id":"rel-nml-mfco","from":"nml","to":"mf-co","status":"documented","role":"Obtained a ruling that the U.S. court had jurisdiction over the firm for its discovery requests","period":"Order of 16 March 2015","claim_ids":["c-nv-jurisdiction"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"nml → mf-co: Obtained a ruling that the U.S. court had jurisdiction over the firm for its discovery requests [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-nml-montoya","record":{"id":"rel-nml-montoya","from":"nml","to":"leticia-montoya","status":"documented","role":"Sought her deposition; the court held in August 2014 that she could be compelled to appear in Las Vegas","period":"August 2014 - March 2015","claim_ids":["c-nv-montoya"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"nml → leticia-montoya: Sought her deposition; the court held in August 2014 that she could be compelled to appear in Las Vegas [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-cochabambina","record":{"id":"rel-mfco-cochabambina","from":"mf-co","to":"cochabambina","status":"documented","role":"Formed the company and acted as its resident agent (Bolivian court)","period":"From June 2007 until its dissolution in 2009","claim_ids":["c-elfec-firm-role","c-elfec-subscribers","c-elfec-registry-cards","c-elfec-dissolution","c-elfec-invoices"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-co → cochabambina: Formed the company and acted as its resident agent (Bolivian court) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-tlf","record":{"id":"rel-mfco-tlf","from":"mf-co","to":"tlf","status":"documented","role":"Formed the company and acted as its resident agent (Bolivian court)","period":"From June 2007 until its dissolution in 2009","claim_ids":["c-elfec-firm-role","c-elfec-subscribers","c-elfec-registry-cards","c-elfec-dissolution","c-elfec-invoices"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-co → tlf: Formed the company and acted as its resident agent (Bolivian court) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-soelbo","record":{"id":"rel-mfco-soelbo","from":"mf-co","to":"soelbo","status":"documented","role":"Formed the company and acted as its resident agent (Bolivian court); agent in the investigative journalism consortium record","period":"From June-July 2007 until its dissolution in 2009","claim_ids":["c-elfec-firm-role","c-elfec-subscribers","c-elfec-registry-cards","c-elfec-dissolution","c-elfec-invoices","c-elfec-press-chronology"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-co → soelbo: Formed the company and acted as its resident agent (Bolivian court); agent in the investigative journalism consortium record [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-cochabambina-soelbo","record":{"id":"rel-cochabambina-soelbo","from":"cochabambina","to":"soelbo","status":"documented","role":"Shareholder: 60 of the founding shares","period":"From formation (28 June 2007; shareholder record of 4 July 2007) until dissolution in 2009","claim_ids":["c-elfec-companies","c-elfec-press-chronology","c-elfec-dissolution"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"cochabambina → soelbo: Shareholder: 60 of the founding shares [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-tlf-soelbo","record":{"id":"rel-tlf-soelbo","from":"tlf","to":"soelbo","status":"documented","role":"Shareholder: 40 of the founding shares","period":"From formation (28 June 2007; shareholder record of 9 July 2007) until dissolution in 2009","claim_ids":["c-elfec-companies","c-elfec-press-chronology","c-elfec-dissolution"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"tlf → soelbo: Shareholder: 40 of the founding shares [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-soelbo-comteco","record":{"id":"rel-soelbo-comteco","from":"soelbo","to":"comteco","status":"documented","role":"Seller of 56.66 percent of ELFEC S.A. for $17,066,667","period":"Agreement of 9 April 2008, closing 14 April 2008","claim_ids":["c-elfec-sale","c-elfec-press-chronology"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"soelbo → comteco: Seller of 56.66 percent of ELFEC S.A. for $17,066,667 [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-enders-cochabambina","record":{"id":"rel-enders-cochabambina","from":"enders","to":"cochabambina","status":"documented","role":"Subscriber company named in the judgment; listed among the officers","period":"From formation in June 2007","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"enders → cochabambina: Subscriber company named in the judgment; listed among the officers [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-rockall-cochabambina","record":{"id":"rel-rockall-cochabambina","from":"rockall","to":"cochabambina","status":"documented","role":"Subscriber company named in the judgment; listed among the officers","period":"From formation in June 2007","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"rockall → cochabambina: Subscriber company named in the judgment; listed among the officers [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-enders-tlf","record":{"id":"rel-enders-tlf","from":"enders","to":"tlf","status":"documented","role":"Subscriber company named in the judgment; listed among the officers","period":"From formation in June 2007","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"enders → tlf: Subscriber company named in the judgment; listed among the officers [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-rockall-tlf","record":{"id":"rel-rockall-tlf","from":"rockall","to":"tlf","status":"documented","role":"Subscriber company named in the judgment; listed among the officers","period":"From formation in June 2007","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"rockall → tlf: Subscriber company named in the judgment; listed among the officers [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-enders-soelbo","record":{"id":"rel-enders-soelbo","from":"enders","to":"soelbo","status":"documented","role":"Subscriber company named in the judgment; listed among the officers","period":"From formation in July 2007","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"enders → soelbo: Subscriber company named in the judgment; listed among the officers [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-rockall-soelbo","record":{"id":"rel-rockall-soelbo","from":"rockall","to":"soelbo","status":"documented","role":"Subscriber company named in the judgment; listed among the officers","period":"From formation in July 2007","claim_ids":["c-elfec-subscribers","c-elfec-registry-cards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"rockall → soelbo: Subscriber company named in the judgment; listed among the officers [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-enders","record":{"id":"rel-mfco-enders","from":"mf-co","to":"enders","status":"documented","role":"Formed with the authorisation of a representative of the firm, with the firm's employees as directors (Bolivian court)","period":"14 December 2005","claim_ids":["c-elfec-subscribers"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-co → enders: Formed with the authorisation of a representative of the firm, with the firm's employees as directors (Bolivian court) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-rockall","record":{"id":"rel-mfco-rockall","from":"mf-co","to":"rockall","status":"documented","role":"Formed with the authorisation of a representative of the firm, with the firm's employees as directors (Bolivian court)","period":"14 December 2005","claim_ids":["c-elfec-subscribers"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mf-co → rockall: Formed with the authorisation of a representative of the firm, with the firm's employees as directors (Bolivian court) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfco-netflix","record":{"id":"rel-mfco-netflix","from":"mf-co","to":"netflix","status":"documented","role":"Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)","period":"Filed 15 October 2019; transferred on 17 October 2019","claim_ids":["c-proc-netflix"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"mf-co → netflix: Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mfsa-netflix","record":{"id":"rel-mfsa-netflix","from":"mf-sa","to":"netflix","status":"documented","role":"Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)","period":"Filed 15 October 2019; transferred on 17 October 2019","claim_ids":["c-proc-netflix"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"mf-sa → netflix: Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-mossack-netflix","record":{"id":"rel-mossack-netflix","from":"jurgen-mossack","to":"netflix","status":"documented","role":"Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)","period":"Filed 15 October 2019; transferred on 17 October 2019","claim_ids":["c-proc-netflix"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"jurgen-mossack → netflix: Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"relationships","id":"rel-fonseca-netflix","record":{"id":"rel-fonseca-netflix","from":"ramon-fonseca","to":"netflix","status":"documented","role":"Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)","period":"Filed 15 October 2019; transferred on 17 October 2019","claim_ids":["c-proc-netflix"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"ramon-fonseca → netflix: Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618) [documented]"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-1977-practice","record":{"id":"e-1977-practice","date":"1977","title":"Jürgen Mossack starts his own law practice in Panama, as secondary accounts report","claim_ids":["c-firm-founding"]},"reading":"1977 Jürgen Mossack starts his own law practice in Panama, as secondary accounts report"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-1986-partnership","record":{"id":"e-1986-partnership","date":"1986-01-24","title":"Mossack, Fonseca & Co is constituted before the Second Notary of Panama, as reported","claim_ids":["c-firm-founding"]},"reading":"1986-01-24 Mossack, Fonseca & Co is constituted before the Second Notary of Panama, as reported"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-1988-incorporation","record":{"id":"e-1988-incorporation","date":"1988-06-28","title":"Mossack Fonseca Inc is entered in the Public Registry at Folio 210666 (S)","claim_ids":["c-id-folio","c-reg-1988-filings"]},"reading":"1988-06-28 Mossack Fonseca Inc is entered in the Public Registry at Folio 210666 (S)"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-1988-trading","record":{"id":"e-1988-trading","date":"1988-07-13","title":"Mossack Fonseca & Co. Trading Inc. is entered in the Public Registry","claim_ids":["c-grp-trading"]},"reading":"1988-07-13 Mossack Fonseca & Co. Trading Inc. is entered in the Public Registry"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-1992-corpsvc","record":{"id":"e-1992-corpsvc","date":"1992-10-14","title":"Mossack Fonseca Corporate Services Ltd. Inc. is incorporated","claim_ids":["c-grp-corpsvc"]},"reading":"1992-10-14 Mossack Fonseca Corporate Services Ltd. Inc. is incorporated"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-1997-foundation","record":{"id":"e-1997-foundation","date":"1997-01-31","title":"The Mossack Family Foundation is incorporated as a private interest foundation","claim_ids":["c-grp-foundation-registry"]},"reading":"1997-01-31 The Mossack Family Foundation is incorporated as a private interest foundation"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2007-elfec-companies","record":{"id":"e-2007-elfec-companies","date":"2007-06-14","title":"Deeds form Cochabambina de Electricidad and Trabajadores de Luz y Fuerza in Panama","claim_ids":["c-elfec-companies"]},"reading":"2007-06-14 Deeds form Cochabambina de Electricidad and Trabajadores de Luz y Fuerza in Panama"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2008-elfec-sale","record":{"id":"e-2008-elfec-sale","date":"2008-04-09","title":"SOELBO sells 56.66 percent of ELFEC to COMTECO for $17,066,667","claim_ids":["c-elfec-sale"]},"reading":"2008-04-09 SOELBO sells 56.66 percent of ELFEC to COMTECO for $17,066,667"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2014-montoya-ruling","record":{"id":"e-2014-montoya-ruling","date":"2014-08-11","title":"U.S. court holds that Leticia Montoya can be compelled to appear for a deposition in Las Vegas","claim_ids":["c-nv-montoya"]},"reading":"2014-08-11 U.S. court holds that Leticia Montoya can be compelled to appear for a deposition in Las Vegas"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2015-nevada-order","record":{"id":"e-2015-nevada-order","date":"2015-03-16","title":"Nevada court finds jurisdiction over the firm in NML Capital discovery","claim_ids":["c-nv-proceeding","c-nv-jurisdiction"]},"reading":"2015-03-16 Nevada court finds jurisdiction over the firm in NML Capital discovery"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2016-leak","record":{"id":"e-2016-leak","date":"2016-04","title":"Publication of the Panama Papers begins","claim_ids":["c-firm-leak"]},"reading":"2016-04 Publication of the Panama Papers begins"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2016-nevada-penalty","record":{"id":"e-2016-nevada-penalty","date":"2016-05-23","title":"M.F. Corporate Services (Nevada) pays a $10,000 penalty and resigns as registered agent","claim_ids":["c-nv-penalty"]},"reading":"2016-05-23 M.F. Corporate Services (Nevada) pays a $10,000 penalty and resigns as registered agent"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2016-dgi-list","record":{"id":"e-2016-dgi-list","date":"2016-05-25","title":"Gaceta Oficial publishes the DGI list of ten-year fee arrears that includes Mossack Fonseca Inc","claim_ids":["c-reg-dgi-2016","c-id-ruc"]},"reading":"2016-05-25 Gaceta Oficial publishes the DGI list of ten-year fee arrears that includes Mossack Fonseca Inc"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2017-arrests","record":{"id":"e-2017-arrests","date":"2017-02-10","title":"Jürgen Mossack and Ramón Fonseca are jailed in Panama","claim_ids":["c-proc-raids-arrests"]},"reading":"2017-02-10 Jürgen Mossack and Ramón Fonseca are jailed in Panama"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2017-bail","record":{"id":"e-2017-bail","date":"2017-04-21","title":"The two founders are released on bail of $500,000 each","claim_ids":["c-proc-raids-arrests"]},"reading":"2017-04-21 The two founders are released on bail of $500,000 each"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2018-closure","record":{"id":"e-2018-closure","date":"2018-03-15","title":"The firm announces that it will stop serving the public at the end of March 2018","claim_ids":["c-firm-closure"]},"reading":"2018-03-15 The firm announces that it will stop serving the public at the end of March 2018"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2018-doj","record":{"id":"e-2018-doj","date":"2018-12-04","title":"U.S. indictment of four individuals over a scheme attributed to the firm is unsealed","claim_ids":["c-proc-doj"]},"reading":"2018-12-04 U.S. indictment of four individuals over a scheme attributed to the firm is unsealed"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2019-request","record":{"id":"e-2019-request","date":"2019-05-20","title":"Panamanian prosecutors ask for 34 of the firm's employees, the founders among them, to be tried","claim_ids":["c-proc-2019-request"]},"reading":"2019-05-20 Panamanian prosecutors ask for 34 of the firm's employees, the founders among them, to be tried"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2019-netflix","record":{"id":"e-2019-netflix","date":"2019-10-15","title":"The firm, a related corporation and the founders sue Netflix in Connecticut","claim_ids":["c-proc-netflix"]},"reading":"2019-10-15 The firm, a related corporation and the founders sue Netflix in Connecticut"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2020-cologne","record":{"id":"e-2020-cologne","date":"2020-10-20","title":"Cologne prosecutors issue international arrest warrants for the two founders, as reported","claim_ids":["c-proc-cologne"]},"reading":"2020-10-20 Cologne prosecutors issue international arrest warrants for the two founders, as reported"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2022-elfec-judgment","record":{"id":"e-2022-elfec-judgment","date":"2022-01-03","title":"Bolivian court convicts former ELFEC executives over the sale of shares to SOELBO","claim_ids":["c-elfec-judgment"]},"reading":"2022-01-03 Bolivian court convicts former ELFEC executives over the sale of shares to SOELBO"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2023-trial","record":{"id":"e-2023-trial","date":"2023-06-26","title":"Trial of the founders for money laundering opens in Panama City, as reported","claim_ids":["c-proc-trial-2023"]},"reading":"2023-06-26 Trial of the founders for money laundering opens in Panama City, as reported"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2024-fonseca-death","record":{"id":"e-2024-fonseca-death","date":"2024-05-08","title":"Ramón Fonseca Mora dies","claim_ids":["c-fon-bio"]},"reading":"2024-05-08 Ramón Fonseca Mora dies"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2024-acquittal","record":{"id":"e-2024-acquittal","date":"2024-06-28","title":"Acquittal judgment No. 03: all 28 remaining defendants acquitted","claim_ids":["c-proc-2024-acquittal"]},"reading":"2024-06-28 Acquittal judgment No. 03: all 28 remaining defendants acquitted"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2025-suspension","record":{"id":"e-2025-suspension","date":"2025-10-06","title":"Registry enters suspension annotations for unpaid fees against Mossack Fonseca Inc","claim_ids":["c-reg-2025-suspension"]},"reading":"2025-10-06 Registry enters suspension annotations for unpaid fees against Mossack Fonseca Inc"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2026-resignations","record":{"id":"e-2026-resignations","date":"2026-04-02","title":"Nine office-holders of Mossack Fonseca Inc leave the company","claim_ids":["c-reg-2026-resignations"]},"reading":"2026-04-02 Nine office-holders of Mossack Fonseca Inc leave the company"}
{"case_id":"mossack-fonseca-inc","version":"1.0","as_of":"2026-10-22","record_type":"events","id":"e-2026-appeal","record":{"id":"e-2026-appeal","date":"2026-08-10","title":"Higher Court confirms the 2024 acquittal in full","claim_ids":["c-proc-2026-appeal","c-proc-2026-named"]},"reading":"2026-08-10 Higher Court confirms the 2024 acquittal in full"}