1) Criminals infiltrate government. 2) Government makes it legal to avoid taxation by placing funds in offshore accounts. 3) Large sums of money are hidden in P

1) Criminals infiltrate government. 2) Government makes it legal to avoid taxation by placing funds in offshore accounts. 3) Large sums of money are hidden in Panamanian accounts via Mossack Fonseca. 4) Someone leaks documentation of these accounts to journalists. 5) Criminals say it's not whistleblowing because no laws were broken, it's just snooping into private affairs. Of course, ordinary citizens don't get such privileges. If they could, everyone could get out of student loan debt by setting up a Delaware shell corporation controlled by another family member or group of friends, transferring their loan debt to it, and then let the shell corporation go bankrupt. The only downside would be that nobody would be that likely to loan you more money, but you'd have no more debt to pay off.