1 President Vladimir Putin
The Guardian said the Panama Papers showed a network of secret offshore deals and loans worth US$2 billion led to associates of Russian President Vladimir Putin, including concert cellist Sergei Roldugin, a childhood friend of the President. Putin's spokesman Dmitry Peskov says "it's obvious that the main target of such attacks is our President," and claimed that the publication was aimed at influencing Russia's stability and parliamentary elections scheduled for September. Peskov said international media had wrongly focused on Putin instead of other world politicians. In Russia, where the investigation was published by independent Novaya Gazeta, the Panama Papers faced an effective coverage ban. Russian television made no mention of the scandal.
2 Prime Minister David Cameron
The leaks could be embarrassing for British Prime Minister Cameron, who has spoken out against tax evasion and tax avoidance. His late father, Ian Cameron, a wealthy stockbroker, is mentioned in the files, alongside members of his Conservative Party, former Conservative MPs and party donors. Opposition politicians accuse Cameron of failing to implement promises to reform British Crown dependencies - such as the Channel Islands - and overseas territories that act as tax havens. A spokeswoman for HM Revenue and Customs, said the Government would examine the information "and act on it swiftly and appropriately". Ian Cameron created a company in Panama in 1982 that promoted itself as a tax avoidance option.
3 President Petro Poroshenko