International Swaps and Derivatives Association and Panama Papers: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
m (Classify page.)
 
imported>Doug Williamson
(Add links.)
 
Line 1: Line 1:
(ISDA).  
The Panama Papers are a large number of leaked confidential documents relating to offshore tax avoidance structures and participating individuals and corporations.


The industry body responsible, among other things, for standardising swap documentation.
The Panama Papers were publicised by the ''Süddeutsche Zeitung'' in Germany in 2016.


The terms of swaps are normally governed by a minimum of two documents: a Master Agreement (often referred to simply as an ‘ISDA’) and a confirmation of the specific details of a particular trade (the ‘confirmation’).


 
The documents were leaked from a law firm and corporate services provider headquartered in Panama.
The International Swaps and Derivatives Association was formerly the International Swap Dealers Association.  




== See also ==
== See also ==
* [[Credit default swap]]
* [[Anti-avoidance provision]]
* [[Credit support annex]]
* [[Her Majesty’s Revenue & Customs]]
* [[GFMA]]
* [[PANA inquiry]]
* [[ISDA/IIFM Tahawwut Master Agreement]]
* [[Pandora Papers]]
* [[Paradise Papers]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Tax haven]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Ethics_and_corporate_governance]]

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