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Panama Papers: 10 Most Popular Tax Havens

Mossack Fonseca is considered the fifth-largest provider of offshore services. Of the companies appearing in the firm's files, one of every two were incorporated in the British Virgin Islands, making it the firm's No. 1 tax haven site.

Niue, a small South Pacific island nation with a population of about 1,000 people, ranks as the firm's No. 5 tax haven site.

British Virgin Islands, 113,648 incorporated companies
Panama, 48,360
The Bahamas, 15,915
Seychelles, 15,182
Niue, 9,611
Samoa, 5,307
British Anguilla, 3,253
Nevada, U.S., 1,260
Hong Kong, 452
The United Kingdom, 148

Source: International Consortium of Investigative Journalists