The transfer of wealth

The customers

Ire

UK

Can

IOM

Asia

US

Swi

Jer

Chn

Bermuda

HK

BVI

Cayman

Islands

Seychelles

Mauritius

Aus

Money flows into the offshore world from everywhere. It's often very hard to identify the people and companies behind it. Among the documents in the leak is a database of Appleby customers from 1993 to 2014. It contains the names of more than 120,000 people and companies. Not all are connected to a company registered offshore. It has been an impossible task to check whether the customer is just a contact or if they have used Appleby services over many years. But it gives a good indication of where demand for Appleby’s services originated. Many clients come from the UK, China and Hong-Kong, but the largest number, more than 30,000, are from the US.

The hidden companies

UK

IOM

Bermuda

Jer

Cayman

Islands

Seychelles

BVI

Mauritius

Companies registered offshore can be used to hold assets such as property, aircraft, yachts and investments in stocks and shares. The Appleby data records about 25,000 offshore companies. The most popular jurisdictions for incorporations were the British-ruled tax havens of Bermuda and the Cayman Islands. The British Virgin Islands, another UK overseas territory, and the Isle of Man, which is a British crown dependency, were also popular with Appleby clients.

Guardian graphic | Pablo Gutiérrez and Cath Levett

The transfer of wealth

The customers

North America

Europe

Ire

UK

Can

IOM

Asia

US

Swi

Jer

China

Bermuda

Hong

Kong

Cayman Islands

SA

BVI

Africa

Caribbean

Sin

Seychelles

Mauritius

South America

Aus

Oceania

Money flows into the offshore world from everywhere. It's often very hard to identify the people and companies behind it. Among the documents in the leak is a database of Appleby customers from 1993 to 2014. It contains the names of more than 120,000 people and companies. Not all are connected to a company registered offshore. It has been an impossible task to check whether the customer is just a contact or if they have used Appleby services over many years. But it gives a good indication of where demand for Appleby’s services originated. Many clients come from the UK, China and Hong-Kong, but the largest number, more than 30,000, are from the US.

The hidden companies

Europe

UK

North America

IOM

Bermuda

Jer

Asia

Africa

Cayman Islands

Seychelles

BVI

Mauritius

Oceania

Caribbean

Companies registered offshore can be used to hold assets such as property, aircraft, yachts and investments in stocks and shares. The Appleby data records about 25,000 offshore companies. The most popular jurisdictions for incorporations were the British-ruled tax havens of Bermuda and the Cayman Islands. The British Virgin Islands, another UK overseas territory, and the Isle of Man, which is a British crown dependency, were also popular with Appleby clients.

Guardian graphic | Pablo Gutiérrez and Cath Levett

The transfer of wealth

The customers

North America

Europe

Ire

Can

UK

IOM

Asia

US

Swi

Jer

China

Bermuda

Hong

Kong

Cayman Islands

SA

BVI

Africa

Caribbean

Sin

Seychelles

Mauritius

South America

Aus

Oceania

Money flows into the offshore world from everywhere. It's often very hard to identify the people and companies behind it. Among the documents in the leak is a database of Appleby customers from 1993 to 2014. It contains the names of more than 120,000 people and companies. Not all are connected to a company registered offshore. It has been an impossible task to check whether the customer is just a contact or if they have used Appleby services over many years. But it gives a good indication of where demand for Appleby’s services originated. Many clients come from the UK, China and Hong-Kong, but the largest number, more than 30,000, are from the US.

The hidden companies

Europe

UK

North America

IOM

Bermuda

Jer

Asia

Africa

Cayman Islands

Seychelles

BVI

Mauritius

Oceania

Caribbean

Companies registered offshore can be used to hold assets such as property, aircraft, yachts and investments in stocks and shares. The Appleby data records about 25,000 offshore companies. The most popular jurisdictions for incorporations were the British-ruled tax havens of Bermuda and the Cayman Islands. The British Virgin Islands, another UK overseas territory, and the Isle of Man, which is a British crown dependency, were also popular with Appleby clients.

Guardian graphic | Pablo Gutiérrez and Cath Levett

The transfer of wealth

Europe

North America

Money flows into the offshore world from everywhere. It's often very hard to identify the people and companies behind it. Among the documents in the leak is a database of Appleby customers from 1993 to 2014. It contains the names of more than 120,000 people and companies. Not all are connected to a company registered offshore. It has been an impossible task to check whether the customer is just a contact or if they have used Appleby services over many years. But it gives a good indication of where demand for Appleby’s services originated. Many clients come from the UK, China and Hong-Kong, but the largest number, more than 30,000, are from the US.

Ire

Can

UK

IOM

Asia

US

Swi

Jer

China

Bermuda

Hong

Kong

Cayman Islands

SA

BVI

Africa

Caribbean

Sin

Seychelles

Mauritius

South America

Aus

Oceania

Companies registered offshore can be used to hold assets such as property, aircraft, yachts and investments in stocks and shares. The Appleby data records about 25,000 offshore companies. The most popular jurisdictions for incorporations were the British-ruled tax havens of Bermuda and the Cayman Islands. The British Virgin Islands, another UK overseas territory, and the Isle of Man, which is a British crown dependency, were also popular with Appleby clients.

Europe

UK

North America

IOM

Bermuda

Jer

Asia

Africa

Cayman Islands

Seychelles

BVI

Mauritius

Caribbean

Oceania

Guardian graphic | Pablo Gutiérrez and Cath Levett

The transfer of wealth

The customers

Ire

UK

Can

IOM

Asia

US

Swi

Jer

Chn

Bermuda

HK

BVI

Cayman

Islands

Seychelles

Mauritius

Aus

Money flows into the offshore world from everywhere. It's often very hard to identify the people and companies behind it. Among the documents in the leak is a database of Appleby customers from 1993 to 2014. It contains the names of more than 120,000 people and companies. Not all are connected to a company registered offshore. It has been an impossible task to check whether the customer is just a contact or if they have used Appleby services over many years. But it gives a good indication of where demand for Appleby’s services originated. Many clients come from the UK, China and Hong-Kong, but the largest number, more than 30,000, are from the US.

The hidden companies

UK

IOM

Bermuda

Jer

Cayman

Islands

Seychelles

BVI

Mauritius

Companies registered offshore can be used to hold assets such as property, aircraft, yachts and investments in stocks and shares. The Appleby data records about 25,000 offshore companies. The most popular jurisdictions for incorporations were the British-ruled tax havens of Bermuda and the Cayman Islands. The British Virgin Islands, another UK overseas territory, and the Isle of Man, which is a British crown dependency, were also popular with Appleby clients.

Guardian graphic | Pablo Gutiérrez and Cath Levett