In the summer of 2012, Iceland's parliament is weighing a proposal to turn the country into the opposite of a tax haven: a legal safe harbor for journalists and whistleblowers instead of hidden money. Filmmaker Paula Lázaro follows the people behind the Icelandic Modern Media Initiative, built around interviews with Birgitta Jónsdóttir, the parliamentarian who sponsored the bill. She lays out IMMI's core idea plainly: strip away the secrecy that protects offshore finance and apply the same principle in reverse, giving reporters and publishers some of the strongest legal protections for free speech and source confidentiality anywhere in the world. The film sets these conversations against Icelandic landscapes and government offices, tracking the practical mechanics of drafting the proposal alongside its larger ambitions. It also lets skeptics into the frame, weighing the tension between maximal transparency and legitimate privacy or security concerns. The result is a plain record of a small country trying to legislate a specific answer to a global problem: what protection does journalism need to survive.