Based on the following document attached, answer the following questions:

from Hamish Boland$-$Rudder and Scilla Alecci.$($a$)$ What role did off$-$shore havens play in hiding the transactions of the players in the story?

$($b$)$ What purpose do these off$-$shore firms serve? How do multinational corporations take advantage of these firms? Refer to the specifics of the Pandora Papers or the Adani case when answering this.

$($c$)$ What's your own personal reaction to the story?