Mossack Fonseca is considered the fifth-largest provider of offshore services.
Of the companies appearing in the firmโs files, one of every two were incorporated in the British Virgin Islands, making it the firmโs No. 1 tax haven.
Niue, a small South Pacific island nation with a population of about 1,000 people, ranks as the firmโs No. 5 tax haven.
The most active clients by number of offshore company incorporations were from Hong Kong, Switzerland and the United Kingdom.
