The Panama Papers is an exposé of the financial underworld and named much like "The Pentagon Papers" exposé of 1971. It's a mostly interesting account of the lengths the super rich will go to hide their wealth - many times illegally acquired - from taxing authorities. And these are not your banana republic dictators but First World leaders, celebrities, and sports figures. However, the account dwells a lot on the investigative efforts of journalists worldwide and the risks to them, and though that's of some interest, it seems to be more the focus of the film. I wasn't quite satisfied with this approach, nor the way it concluded. Sure, many govt leaders were forced to resign but why not prosecuted/jailed? The film could've delved into that, too, but didn't.