1. What are the Panama Papers?

2. What were the main findings of the Panama Papers?

3. Generally, do the Panama Papers indicate widespread abuse of tax laws or shrewd tax planning?

4. Define and adequately differentiate between tax evasion and tax avoidance.

5. What are tax havens? Indicate, on a map, some of the more popular destinations used as tax havens. Do you notice a pattern?

6. What is a tax shelter? What are five of the most popular means?

7. Tax schemes only hurt the countries of origin of the scheme and no-one else. Discuss that statement.

8. All points are to be addressed with reference to the Panama Papers and facts, not opinion.