Leading figures across the globe with secret overseas entities

MONGOLIA
Bayartsogt Sangajav
Offshore company: Legend Plus Capital Limited
One of Mongolia's most senior politicians says he is considering resigning from office after being confronted with evidence of his offshore entity and secret Swiss bank account.

“I shouldn’t have opened that account. I should have included the company in my declarations,” Bayartsogt Sangajav told the International Consortium of Investigative Journalists (ICIJ).

“I don’t worry about my reputation. I worry about my family. I probably should consider resigning from my position.”

Bayartsogt, who says his account at one point contained more than $1 million, became his country’s finance minister in September 2008, a position he held until a cabinet reshuffle in August 2012. He is now the deputy speaker of parliament.

During those years he attended international meetings and served as governor of the Asian Development Bank and the European Bank of Reconstruction.

CANADA
Tony Merchant
Offshore Company: Merchant (2000) US Inc Trust

A colourful lawyer and former politician, married to Liberal party senator Pana Merchant. Known for challenges to the Canadian revenue agency over his tax payments . He has also been disciplined by the Law Society for "conduct unbecoming".

In 1998, launched Cook Islands trust with deposit of more than $800,000 as settlor and initially as beneficiary. Sent fee payments in cash envelopes: the agents noted "All communications regarding this trust is to be kept to a minimum – Do not ever send faxes cos he will have a stroke about it."


FRANCE
Jean-Jacques Augier
Offshore company: International Bookstores Ltd [IBL]

Publisher and Sinologist. Campaign treasurer of François Hollande for the 2012 presidential elections. They studied together at the prestigious National School of Management (ENA).

Chief executive of Eurane SA. Made large publishing investment in China 2005. Caymans-registered entity IBL, set up with 25 per cent shareholding granted to BVI company Sinolinks Transworld Investment Consultancy, and 2.5 per cent shareholding to a Hong Kong entity Capital Concord Developments Ltd.
Comment: He says his partner in the offshore firm was Xi Shu, a member of the Chinese People's Political Consultative Conference, a political advisory body.

RUSSIA
Olga Shuvalova
Offshore companies: Plato Management & other BVI companies owned by Severin Enterprises Inc

Wife of Igor Shuvalov, a businessman and politician close to President Putin, first deputy prime minister since 2008. In 2007, she owned Severin Enterprises, set up via Moscow agency Amond & Smith.

The dealings of another of its subsidiaries, Bahamas-registered Sevenkey Ltd, were detailed in a 2011 investigative article in Barron's , which tied the company to her husband, who has denied wrongdoing.

UNITED STATES
Denise Rich
Offshore company: The Dry Trust

Among nearly 4,000 American names is Denise Rich, a songwriter whose ex-husband, the oil trader Marc Rich, was pardoned by Clinton as he left office in 2001, over tax evasion and racketeering charges.

A Congressional investigation found that Rich, who raised millions of dollars for Democratic politicians, helped promote the pardon. She had $144 million in April 2006 in the trust in the Cook Islands plus a yacht called the Lady Joy , where Rich often entertained celebrities and raised money for charity.
Comment: Rich, who gave up her US citizenship in 2011 and now maintains citizenship in Austria, did not reply to questions about her offshore trust .

– Guardian service