The Panama Papers refer to the 11.5 million leaked encrypted confidential documents that were the property of Panama-based law firm Mossack Fonseca. The documents were released on April 3, 2016, by the German newspaper "Süddeutsche Zeitung" (SZ), dubbing them the “Panama Papers.”

The document exposed the network of more than 214,000 tax havens involving people and entities from 200 different nations. A yearlong team effort by SZ and the International Consortium of Investigative Journalists (ICIJ) went into deciphering the encrypted files before the revelations were made public.

The documents were dubbed the Panama Papers because of the country they were leaked from, but the Panamanian government expressed strong objections to the name over concerns that it would tarnish the government's and country's image worldwide, as did other entities in Panama and elsewhere. Some media outlets covering the story have used the name "Mossack Fonseca papers".

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