मिसाल के तौर पर पैंडोरा पेपर्स से पता चला कि दुनियाभर के बैंकों ने पनामा की एक वकालत कंपनी एल्कोगल (Alemán, Cordero, Galindo & Lee - Alcogal) की मदद से कम से कम 3,926 ग्राहकों के लिए विदेशों में कंपनियां स्थापित कीं.
A document in the Pandora Papers shows, for example, that banks around the world set up at least 3,926 offshore companies for their customers with the help of Alemán, Cordero, Galindo & Lee, a Panamanian law firm led by a former Panamanian ambassador to the US The law firm — also known as Alcogal — has affiliated offices in a dozen countries, including New Zealand, Uruguay and the United Arab Emirates.