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.

Many documents exist online so you can use any credible sources material to build your answer.

I want you to do a two 3 pages resume on this story, where you will cover one of the following angle

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

Please side the link that you get information.