Eleven and a half million documents, leaked from the Panamanian law firm Mossack Fonseca to a German newspaper, expose how the firm set up more than 200,000 companies and trusts to hide money for clients around the world. This film, produced by ABC Australia, follows the investigative reporters who sorted through the leak and traces where the paper trails led: Rami Makhlouf, Syria's wealthiest man and a financial backer of the Assad government, and Marlorry Chacon Rossell, a Guatemalan cocaine trafficker, both used Mossack Fonseca's shell companies to move money out of sight. So did sitting heads of government, including the Prime Ministers of Iceland and Saudi Arabia, and the firm's client list reached into the family of British Prime Minister David Cameron. Gerard Ryle of the International Consortium of Investigative Journalists and Australian Senator Sam Dastyari appear on camera describing what the leak revealed, in Ryle's words, a parallel financial universe with different rules for the rich. The firm was never criminally charged; the film lays out what its network made possible anyway.