There are several Magic Money Trees and one has been located in the off-shore tax haven of Panama.

The "Panama Papers" are 11.5 million leaked documents that detail financial and attorney–client information for more than 214,488 offshore entities, which belonged to the Panamanian law firm and corporate service provider Mossack Fonseca. They were leaked in 2015 by an anonymous source.

The graphic on the right highlights countries with politicians, public officials or close associates implicated in the leak on April 15, 2016

The leaked documents contain personal financial information about wealthy individuals and public officials that had previously been kept private. According to The Guardian, "More than £170bn of UK property is now held overseas. ... Nearly one in 10 of the 31,000 tax haven companies that own British property are linked to Mossack Fonseca." Included among the Panama Paper documents are the names of six members of the House of Lords, several of whom have been donors to the Conservative Party, as well as other Conservative donors.

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