The disclosure of 13.4 million previously-secret documents reportedly ties major companies and political figures to secretive overseas arrangements.
The majority of the leaked Paradise Papers come from Appleby, which specialises in offshore accounts.
Here is a summary of some the names that have emerged in the leak so far:
The Queen
The Duchy of Lancaster, the private estate of the Queen, was found to have millions of pounds invested in offshore arrangements.
Around £10 million from the Queen’s private fund was paid into funds in the Cayman Islands and Bermuda between 2004 and 2005, according to reports.
A spokesman for the estate said all investments were “fully audited and legitimate”.
Bono
Bono was an investor in the Maltese company Nude Estates, which bought the Ausra shopping centre in Lithuania, it is alleged (Mindaugas Kulbis/AP)
U2 frontman Bono is alleged to have used a company based in Malta, a low tax jurisdiction, to pay for a share in a shopping centre based in Lithuania.
The leaked papers reportedly reveal that Bono, under his real name Paul Hewson, was an investor in the Maltese company Nude Estates, which bought the shopping centre.
The Irish singer said: “I’ve been assured by those running the company that it is fully tax compliant, but if that is not the case I want to know as much as the tax office does, and so I also welcome the audit they have said they will undertake.”
Apple
Tech giant Apple is alleged to have rearranged its affairs, moving the firm holding most of its untaxed overseas cash to Jersey, after changes were made to controversial Irish tax practices, the BBC and Guardian said.
Apple said its new structure did not reduce tax payments in any country and “ensured that our tax obligation to the United States was not reduced”.
Lewis Hamilton
A spokesman for Lewis Hamilton said everything was “above board” (David Davies/PA)
World champion racing driver Lewis Hamilton reportedly avoided tax on his £16.5 million private jet after it was imported into the Isle of Man in 2013, according to the BBC.
A spokesman for the Mercedes driver said everything was “above board”.
Lord Ashcroft
Former Conservative treasurer Lord Ashcroft is said to have remained a “non-dom” after joining the House of Lords, and was domiciled in Belize for tax purposes at a time it was widely believed he had given up on the status.
He has insisted he did not ignore rules in relation to the Punta Gorda Trust.
Mrs Brown’s Boys’ actors
Fiona O’Carroll’s name has emerged in the leak (Dominic Lipinski/PA)
Three stars of the BBC sitcom Mrs Brown’s Boys allegedly put more than £2 million into companies in Mauritius as part of a tax avoidance scheme.
Patrick Houlihan, Martin Delany and Fiona O’Carroll took funds received from the production company owned by creator and star of the show, Brendan O’Carroll, and transferred them overseas, the BBC reported.
Mr O’Carroll told the broadcaster neither he nor his companies had been involved in a tax avoidance scheme or structure.
Wilbur Ross
Wilbur Ross retains an interest in Navigator Holdings, the papers show (John Stillwell/PA)
Donald Trump’s commerce secretary Wilbur Ross is accused of withholding details of his involvement with shipping firm Navigator when disclosing his financial affairs to a Senate committee earlier this year.
The leaked papers show the billionaire industrialist retains an interest in Navigator Holdings, one of whose most important business relationships is with energy firm Sibur, which is controlled by figures close to Vladimir Putin.
Stephen Bronfman
The chief fundraiser and senior adviser to Canadian prime minister Justin Trudeau, Stephen Bronfman is being linked to offshore schemes that may have cost Canada millions of dollars in taxes.
According to the BBC, the leaks suggest that Mr Bronfman’s investment firm, Claridge, had moved millions offshore for the Kolber family for more than 20 years.