The Paradise Papers is a set of 13.4 million confidential electronic documents relating to offshore investment, which in some cases might have been used to conceal income from taxation, leaked to the public on 5 November 2017.[1] The documents originate from the offshore law firm Appleby, the corporate services providers Estera and Asiaciti Trust, and business registries in 19 tax jurisdictions.[2] They contain the names of more than 120,000 people and companies.[3] Among those whose financial affairs are mentioned are Queen Elizabeth II;[4] the President of Colombia, Juan Manuel Santos; and the U.S. Secretary of Commerce, Wilbur Ross.[5] According to the Boston Consulting Group, the amount of money involved is around $10 trillion.[6]