Dim sum bond and Panama Papers: Difference between pages

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A bond denominated in Chinese renminbi, but issued and settled outside the People's Republic of China (PRC).
The Panama Papers are a large number of leaked confidential documents relating to offshore tax avoidance structures and participating individuals and corporations.


Initially the issuers were the [[PRC]] and Hong Kong banks.  
The Panama Papers were publicised by the ''Süddeutsche Zeitung'' in Germany in 2016.


As Chinese restrictions eased somewhat from 2010, Chinese non-financial companies (corporates), foreign banks, foreign corporates and eventually foreign regional governments and sovereigns made issues.


The documents were leaked from a law firm and corporate services provider headquartered in Panama.


The offshore renminbi is known as CNH.


== See also ==
* [[Anti-avoidance provision]]
* [[Her Majesty’s Revenue & Customs]]
* [[PANA inquiry]]
* [[Pandora Papers]]
* [[Paradise Papers]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Tax haven]]


== See also ==
[[Category:Accounting,_tax_and_regulation]]
* [[Bulldog bond]]
[[Category:Ethics_and_corporate_governance]]
* [[China]]
* [[Formosa bond]]
* [[Hong Kong]]
* [[Panda bond]]
* [[Samurai bond]]
* [[Yankee bond]]
* [[Yuan renminbi]]

Revision as of 23:54, 6 October 2021

The Panama Papers are a large number of leaked confidential documents relating to offshore tax avoidance structures and participating individuals and corporations.

The Panama Papers were publicised by the Süddeutsche Zeitung in Germany in 2016.


The documents were leaked from a law firm and corporate services provider headquartered in Panama.


See also