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121 Penn St. L. Rev. 807 (2016-2017)
Following the Money: Lessons from the Panama Papers: Part 1: Tip of the Iceberg

handle is hein.journals/dlr121 and id is 841 raw text is: Following the Money: Lessons from the Panama Papers Part 1: Tip of the Iceberg Lawrence J. Trautman* ABSTRACT Widely known as the Panama Papers, the world's largest whistleblower case to date consists of 11.5 million documents and involves a year-long effort by the International Consortium of Investigative Journalists to expose a global pattern of crime and corruption where millions of documents capture heads of state, criminals, and celebrities using secret hideaways in tax havens. Involving the scrutiny of over 400 journalists worldwide, these documents reveal the offshore holdings of at least hundreds of politicians and public officials in over 200 countries. Since these disclosures became public, national security implications already include abrupt regime change and probable future political instability. It appears likely that important revelations obtained from these data will continue to be forthcoming for years to come. Presented here is Part 1 of what may ultimately constitute numerous- installment coverage of this important inquiry into the illicit wealth derived from bribery, corruption, and tax evasion. This article proceeds as follows. First, disclosures regarding the treasure trove of documents * BA, The American University; MBA, The George Washington University; JD, Oklahoma City Univ. School of Law. Mr. Trautman is Assistant Professor of Business Law and Ethics at Western Carolina University, and a past president of the New York and Metropolitan Washington/Baltimore Chapters of the National Association of Corporate Directors. He may be contacted at Lawrence.J.Trautman@gmail.com. The author wishes to extend thanks to those at the Winter Conference of the Anti-Corruption Law Interest Group (ASIL) in Miami, January 13-14, 2017 who provided constructive comments to the manuscript, in particular: Eva Anderson; Bruce Bean; Ashleigh Buckett; Anita Cava; Shirleen Chin; Stuart H. Deming; Justino De Oliveria; Patricia Dowden; Beverley Earle; John Fanning; John Hatchard; Todd Haugh; Daniel Hurson; Ana Maria Munteanu; Marcia Narine Weldon; Phil Nichols; Eugenia Pyntikova; Johnathan Rusch; Andy Spalding; Matthew Stephenson; Allison Taylor; and Karen E. Woody. 807

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