It's called the Paradise Papers: the latest in a series of leaks made public by the International Consortium of Investigative Journalists shedding light on the trillions of dollars that move through offshore tax havens. The core of the leak, totaling more than 13.4 million documents, focuses on the Bermudan law firm Appleby, a 119-year old company that caters to blue chip corporations and very wealthy people. As with the Panama Papers, the Paradise Papers leak came through ... the German newspaper Sddeutsche Zeitung and was then shared with I.C.I.J., a Washington-based group that won the Pulitzer Prize for reporting on the millions of records of a Panamanian law firm. The release of that trove of documents led to the resignation of one prime minister last year. This week, The New York Times is publishing articles on the Paradise Papers that were reported in cooperation with our I.C.I.J. partners. The predominantly elite clients of Appleby contrast with those of Mossack Fonseca - the company whose leaked records became the Panama Papers - which appeared to be less discriminating in the business it took on. Americans - companies and people - dominate the list of clients. Past disclosures, such as the 2013 "Offshore Leaks" from two offshore incorporators in Singapore and the British Virgin Islands, the 2015 "Swiss Leaks" from a private Swiss bank owned by the British bank HSBC and another leak in 2016 from the Bahamas were dominated by clients not from the United States.