(Case Study) On April 3rd 2013, information received by Australian journalist Gerard Ryle came out around the world about offshore banking (paradis Fiscaux). In April 2016, the Panama Paper came out in the newspaper. The impact on Canada Revenue Agency (ARC). how much money was hidden from them What can they do with these information How could they control these situation in the future The impact on the world Government, what is the impact of these leaks on international relation. The method used by the individual or corporation to hide their track from their local government or how does offshore banking