document_title: Paradise Papers

question_text: panama papers and paradise papers have been released by which organisation

question_tokens: panama papers and paradise papers have been released by which organisation

text: Paradise Papers

text: Background[edit]

text: On 20 October 2017, an anonymous Reddit user hinted at the existence of the Paradise Papers.[10] Later that month, the International Consortium of Investigative Journalists (ICIJ) approached the offshore law firm Appleby with allegations of wrongdoing. Appleby said that some of its data had been stolen in a cyberattack the previous year, and denied the ICIJ's allegations.[11] After media outlets started reporting on the documents, the company said that there was "no evidence of wrongdoing", that they "are a law firm which advises clients on legitimate and lawful ways to conduct their business", and that they "do not tolerate illegal behaviour".[12]

text: Appleby stated the firm "was not the subject of a leak but of a serious criminal act" and that "this was an illegal computer hack". "Our systems were accessed by an intruder who deployed the tactics of a professional hacker", the company said.[13][14]

text: The documents were acquired by the German newspaper Süddeutsche Zeitung, which had also obtained the Panama Papers in 2016. According to the BBC, the name "Paradise Papers" reflects "the idyllic profiles of many of the offshore jurisdictions whose workings are unveiled", so-called tax havens, or "tax paradises".[3]

text: The data breach comprises some 13.4 million documents—totaling about 1.4 terabytes—from two offshore service providers, Appleby and Asiaciti Trust, and from the company registers of 19 tax havens.[15] Süddeutsche Zeitung journalists contacted the ICIJ, which has been investigating the documents with 100 media partners. The consortium made the data available to these media partners using Neo4j,[16] a graph-database platform made for connected data, and Linkurious,[17] graph-visualization software. This allowed journalists across the globe to undertake collaborative investigative work. The documents were released by the consortium on 5 November 2017.[8][18]

text: Companies named[edit]

text: According to the papers, Facebook, Twitter, Apple, Disney, Uber, Nike, Walmart, Allianz, Siemens, McDonald's, and Yahoo! are among the corporations that own offshore companies,[19][20] as well as Allergan, the manufacturer of Botox. According to The Express Tribune, "Apple, Nike, and Facebook avoided billions of dollars in tax using offshore companies."[21]

text: Apple criticised the reports as inaccurate and misleading, saying that it is the largest taxpayer in the world and that it "pays every dollar it owes in every country around the world".[22] Among the Indian companies listed in the papers are Apollo Tyres, the Essel Group,[23] D S Construction, Emaar MGF, GMR Group, Havells, Hinduja Group, the Hiranandani Group, Jindal Steel, the Sun Group[24] and Videocon.[25]

text: Apple[edit]

text: A great deal of the company's intangible property was exposed around the time of an internal Apple Inc. reorganization of three Irish subsidiaries. The company's 2015 gross domestic product showed a 26% increase, and close to $270 billion of intangible assets suddenly appeared in Ireland as the year began – more than the entire value of all residential property in Ireland. This may indicate that Apple took advantage of a tax incentive known as a capital allowance, which gives Irish companies generous tax breaks for buying intangible property – essentially intellectual property like patents. In other words, Apple (some suggest) transferred them to a subsidiary located in Ireland for the tax incentives, and didn't have to pay any tax on the transaction in Bermuda either, on the value it declared on the property when it sold them to itself.[citation needed]

text: Following a 2013 US Senate investigation, which featured testimony by CEO Tim Cook, Ireland announced that henceforth Irish companies would be required to declare tax residency somewhere in the world. Apple had been paying a lower rate of corporate taxes in Ireland in a so-called sweetheart deal. This attracted the attention of EU regulators as many multinationals were doing the same thing. As the tax break in the Netherlands came to a scheduled end, Apple's law firm, Baker McKenzie, researched island tax havens, asking Appleby officials in numerous jurisdictions to confirm "that an Irish company can conduct management activities ... without being subject to taxation in your jurisdiction.” Two of the subsidiaries moved to Jersey and took intellectual property with them[citation needed]. The third is receiving tax breaks in Ireland for buying Apple IP from another Apple subsidiary[citation needed].

text: The Jersey Financial Services Commission (JFSC) issued a Statement re Apple on 7 November 2017[26]. The JFSC confirmed that the two Apple subsidiaries referred to by the media are not Jersey-registered companies and their understanding is that Apple funds relating to these entities have not been remitted to or held in the Island.

text: The JFSC states that it has not seen any of the documentation that the International Consortium of Investigative Journalists (ICIJ) claims to hold following the Appleby data breach. If the ICIJ possesses data of a criminal or regulatory nature which relates to business activities in Jersey then the JFSC requested that this information is shared with them and, if there is any evidence of regulatory wrongdoing, then they would investigate and take action if appropriate.

text: The Government of Jersey (States of Jersey) also issued a statement of similar effect on 7 November 2017[27].

text: It is of further note that the jurisdiction of Jersey has recently been independently assessed as fully compliant with international regulatory guidelines on tax transparency.[28]

text: The EU, under the leadership of Jean-Claude Juncker, threatened to sue Ireland over its tax deals, although Juncker himself had approved similar tax deals in his own country, Luxembourg. Apple paid all of its taxes in Ireland as required by that country so Ireland is appealing the EU decision. HP, Nike, Microsoft and others use the same tax arrangements in Ireland, Luxembourg and other countries,[citation needed] but Apple is frequently cited as a media example.[29] Irish companies are required to pay taxes in Ireland, but if they convince authorities[which?] that they are "managed and controlled" from abroad, the companies may win an exemption.

text: Apple now holds $252 billion offshore.[30] However, Apple has previously publicly stated that it reinvests post-tax earnings (generated outside the US) into the global economy via investment funds held offshore.

text: Avianca[edit]

text: Germán Efromovich, founder of Synergy Group, is linked to an offshore conglomerate used for the aerocommercial holding business with ramifications in Bermuda, Panama, and Cyprus. Efromovich used a Panamanian offshore that hid more than 20 firms located in tax havens. The conglomerate was used by Synergy Group's subsidiary Avianca Holdings in the purchase of MacAir Jet, now Avianca Argentina, aircraft company owned by Macri Group, for an amount of $10 million. Allowing Avianca to make headway in the low-cost carrier business in Argentina. The Argentine government accepted this offshores as a financial guarantee to assign air routes to Avianca. The whole operation of assigning air routes is investigated by the Argentine federal justice system in a case called "Avianca" in which the President of Argentina Mauricio Macri and other officials were imputed.[31]

text: DST Global[edit]

text: A Kremlin-owned firm, VTB Bank, put $191 million into DST Global, an investment firm part of Mail.ru Group and founded by Russian billionaire Yuri Milner, which used it to buy a large share of Twitter in 2011. A subsidiary of the Kremlin-controlled Gazprom funded an investment company that partnered with DST Global to buy shares in Facebook, reaping millions when the social media giant went public in 2012. Twitter similarly went public in 2013. The US government sanctioned VTB in 2014 because of the Russian military intervention in Crimea, but DST Global had by then sold its stake in Twitter. Four days after the Facebook IPO, a DST Global subsidiary sold more than 27 million shares of Facebook for approximately $1 billion.[32]

text: Glencore[edit]

text: In 2009, Glencore, an Anglo–Swiss multinational commodity trading and mining company, loaned $45 million to Israeli billionaire Dan Gertler in exchange for his help with officials of the Democratic Republic of Congo in negotiations over a joint venture with state-owned Gécamines at the Katanga copper mine.[33][34] The current DRC president, Joseph Kabila, the son of Laurent Kabila, who sold Congolese diamond rights to Gertler, then used the proceeds to take power in a coup.[citation needed]

text: One of the Katanga board members was Glencore major shareholder Telis Mistakidis, a former employee whose stock options made him a billionaire in the IPO. Glencore, which had effectively taken over Katanga, agreed to vote for the joint venture. The loan document specifically provided that repayment would be owed if agreement was not reached within three months. Gertler and Glencore each have denied wrongdoing. Appleby had worked for Glencore and its founder Marc Rich on major projects in the past, even after his indictment in 1983.[35][36] Rich was indicted in the United States on federal charges of tax evasion and making controversial oil deals with Iran during the Iran hostage crisis.[37] He received a controversial presidential pardon from U.S. President Bill Clinton on 20 January 2001, Clinton's last day in office.[38]

text: A separate ICIJ project found that tax auditors in Burkina Faso accused a Glencore subsidiary of deducting from its taxes "fictitious" payments to other Glencore subsidiaries, and of selling the zinc from its mine (to another Glencore compary) in unrefined form to minimize its revenue, which it publicly said in 2015 had not recovered from a 2017 downturn. Its CEO told shareholders before this that it expected a spike in demand, which did materialize. The mine is owned by Nantou Mining SA, which is owned by Merope Inc, a Bermuda shell company set up by Appleby with directors provided by the firm. Glencore sold Merope in April 2017 but before that it was 100% owned by Glencore Finance (Bermuda) Ltd, which was, according to a document from the Paradise Papers leaks, 100% owned by Glencore Group Funding Ltd of the United Arab Emirates, an entity in turn 100% owned by Swiss firm Glencore International AG, itself a wholly owned subsidiary of Glencore plc, registered in Jersey.[39]

text: Documents were also discovered discussing Glencore's desire to keep its substantial stake in SwissMarine a secret, and that although the subsidiary's annual report showed revenues of $1.9 billion in 2014, Glencore does not mention it in its disclosures to the London Stock Exchange or any other public filing because, it said, it did not consider this a significant investment.[40]

text: The Australian branch of Glencore has been demonstrated to have carried out some $25 billion in cross-currency interest rate swaps, complex financial instruments the Australian Taxation Office suspects of being used to avoid paying taxes in Australia.[41]

text: Nike[edit]

text: Appleby documents detail how Nike boosted its after-tax profits by, among other maneuvers, transferring ownership of its Swoosh trademark to a Bermudan subsidiary, Nike International Ltd. This transfer allowed the subsidiary to charge royalties to its European headquarters in Hilversum, Netherlands, effectively converting taxable company profits to an account payable in tax-free Bermuda.[42] Although the subsidiary was effectively run by executives at Nike's main offices in Beaverton, Oregon – to the point where a duplicate of the Bermudan company's seal was needed – for tax purposes the subsidiary was treated as based in Bermuda. Its profits were not declared in Europe and came to light only because of a mostly unrelated case in US Tax Court, where papers filed by Nike briefly mention royalties in 2010, 2011 and 2012 totaling $3.86 billion.[42] Under an arrangement with Dutch authorities, the tax break was to expire in 2014, so another reorganization transferred the intellectual property from the Bermudan company to a Dutch commanditaire vennootschap or limited partnership, Nike Innovate CV.

text: Dutch law treats income earned by a CV as if it had been earned by the principals, who owe no tax in the Netherlands if they do not reside there. One in six dollars of foreign profit earned by US multinationals was earned, at least on paper, through a Dutch CV subsidiary. Companies with similar structures include Tesla, NetApp and Uber.[42]

text: Odebrecht[edit]

text: Appleby managed 17 offshore companies for Odebrecht, a Brazilian conglomerate, and at least one of them was used as a vehicle for paying bribes in the Operation Car Wash. Some of these offshore companies are publicly known to operate for Odebrecht in Africa and be involved in bribes. Among those involved in the operation who also are named in the papers are Marcelo Odebrecht, Brazilian businessman and former Odebrecht' CEO, his father Emílio Odebrecht and his brother Maurício Odebrecht.[43]

text: PokerStars[edit]

text: Appleby and various banks in the Isle of Man, including Conister Bank which is owned by Arron Banks and Jim Mellon, had business with PokerStars and its founders, Mark Scheinberg and his father Isai Scheinberg, until it was sold for $4.9 billion in 2014 to The Stars Group, formerly known as Amaya. PokerStars and its founders were pursued by the US Department of Justice for allegedly money laundering billions until they negotiated a settlement in 31 July 2012.[44] The Stars Group along with its former member of board of directors Wesley Clark and former CEO David Baazov also did business with Appleby. In March 2016, David Baazov and other executives were charged by Canadian regulators with multiple securities fraud charges related to the acquisition of PokerStars.[45][46]

text: People named[edit]

text: Africa[edit]

text: Algeria[edit]

text: Saadi Yacef, freedom fighter, author, and politician, appears in the Papers in connection with a trust in the Cayman Islands, along with a former energy minister, the family of a former foreign minister and their South Pacific holdings.[47]

text: Angola[edit]

text: An opposition party, UNITA, called for an investigation into alleged diversions from the country's sovereign wealth fund.[47] Jean-Claude Bastos de Morais, a close associate of the son of former long-term president José Eduardo dos Santos, has invested over $2 billion from the country's sovereign wealth fund in Mauritius, according to Appleby documents.[48] In a 20-month period he was paid over $41 million in management fees, and invested much of the money in his own projects.[49]

text: Ghana[edit]

text: Ibrahim Mahama, brother of former president of Ghana John Mahama, registered a company in the Isle of Man to hold the registration for his private jet, according to Appleby documents. Mahama, the CEO of Engineers & Planners Company Limited, is also under investigation for allegedly issuing bad checks. In 2016, Ghanaian authorities took his company to court for allegedly not making social security payments. The case was later settled.[50] Ghanaian Finance Minister Ken Ofori-Atta was identified as a co-director of an offshore company with outgoing president of Liberia, Ellen Johnson Sirleaf.

text: Liberia[edit]

text: Liberian President Ellen Johnson Sirleaf is listed in the papers as a director of the Bermuda company Songhai Financial Holdings Ltd. a subsidiary of Databank’s finance, fund management and investment company Databank Brokerage Ltd., from April 2001 until September 2012.[51] The Ghanaian Minister for Finance and Economic Planning, Ken Ofori-Atta, was a co-founder of Databank and a co-director, with Johnson Sirleaf, of Songhai Financial Holdings.

text: Kenya[edit]

text: Sally Kosgei, member of parliament 2008–2013 and minister of agriculture 2010 to March 2013, owned a million-dollar flat near Harrods in London through an offshore she told Appleby was funded by her flower-export company.[52]

text: Nigeria[edit]

text: Aliko Dangote, Africa's richest man with an estimated wealth of 12.1 billion, is also mentioned[53] President of the Nigerian Senate Bukola Saraki is listed in the papers as a director and a shareholder of Tenia Ltd., a company established in the Cayman Islands in April 2001.[54]

text: Uganda[edit]

text: Foreign Minister Sam Kutesa is listed as beneficiary, along with his daughter, of a trust which holds the Seychelles-based Katonga Investments Ltd. Katonga gave as its source of income Enhas Uganda, another Kutesa-owned company criticized in a parliamentary committee as part of a privatization it said had been "manipulated and taken advantage of by a few politically powerful people who sacrifice the people's interests".[55] Kutesa was also president of the United Nations General Assembly in 2014–2015.

text: Kutesa told the Daily Monitor he had never done anything with the company.[47]

text: Asia[edit]

text: India[edit]

text: India ranks 19th out of the 180 countries represented in the data in terms of the number of names. In all, there are 714 Indians in the tally, including noted political leaders.[56] Jayant Sinha,[57][58][59] Others named are Bollywood actor Amitabh Bachchan (a shareholder in a Bermuda-based digital media company), former Member of Parliament of the Rajya Sabha Vijay Mallya, son of businessman Vittal Mallya. The papers revealed that Mallya sold United Spirits to Diageo in 2013, which it later approached London-based law firm Linklaters to restructuring the group structure created by Mallya. With three other subsidiaries based in the UK, United Spirits was allegedly involved with diverting funds amounting to $1.5 billion.[60]

text: Indonesia[edit]

text: Two children of deceased former president Suharto, Tommy and Mamiek in addition to opposition party leader Prabowo Subianto (Suharto's former son-in-law) are listed in the papers. The Directorate General of Taxes released a statement that they will follow up the information provided on Indonesian taxpayers.[61]

text: Japan[edit]

text: Former Japanese Prime Minister Yukio Hatoyama is listed in the papers.[62] The Bermuda-incorporated company, Hoifu Energy Group, is listed on the Stock Exchange of Hong Kong and appointed Hatoyama honorary chairman in 2013 because of his "amicable relationship" with the oil industry, a sector in which Hoifu planned to expand. The principal shareholder of the company was Hui Chi Ming. Neil Bush, brother of George W. Bush, was a director (deputy chairman) of the company.[55][63]

text: Kazakhstan[edit]

text: Former Minister of Oil and Gas Sauat Mynbayev is listed as an original shareholder of Meridian Capital Ltd.[64] Former BTA Bank Chairman Mukhtar Ablyazov is documented for his ownership of Cayman Island-registered CFJ Star Trust, which may have been used in his alleged embezzlement and mismanagement of $10 billion of BTA money.[65] The embezzlement is one of the largest cases of financial fraud in history.[66]

text: Pakistan[edit]

text: Former Prime Minister Shaukat Aziz is listed in the papers, having set up a trust called the Antarctic Trust owned by a Delaware corporation.[67] Aziz, a former Citibank executive, told the ICIJ he had set the trust up for estate planning purposes and that the funds had come from his employment at Citibank. An internal Appleby document raised concerns about warrants issued for him in connection with the killing of a local leader. Aziz dismissed both the murder charge and the allegations of financial impropriety.[55]

text: Europe[edit]

text: Austria[edit]

text: Alfred Gusenbauer was head of the Social Democratic Party of Austria from 2000 to 2008 and Austria’s chancellor from January 2007 to December 2008. He is listed as a director for Novia Management, a Maltese company listed as a shareholder in Novia Funds Sicav Plc, also Malta-based, which includes among its other shareholders Tal Silberstein (de), who was arrested in 2017 with Beny Steinmetz on charges of money laundering, then released. Silberstein had served as Gusenbauer's campaign advisor.[55]

text: France[edit]

text: The French filmmaker Jean-Jacques Annaud is listed in the papers. As a result of the investigation, according to his lawyer, the filmmaker informed French tax authorities in the month preceding the release of the papers about his offshore holdings.[68]

text: Ireland[edit]

text: U2 lead singer Bono is listed in the papers[69] as an investor in a Lithuanian shopping centre via a Malta-based company.[70]

text: Greece[edit]

text: Mareva Grabowski is listed in the Paradise Papers. She is the wife of Kyriakos Mitsotakis, who is leader of the opposition and president of the New Democracy political party. She owns 50% of an offshore company, Eternia Capital Management in the Cayman Islands,. This match is verified in Appleby and on listed in Cayman records on 30 March 2010.[71]

text: In total, 2.829 Greek names are listed in the papers.[72] [73]

text: Italy[edit]

text: Prince Diego Massimiliano de Giorgi, an Italian aristocrat and investor, head of the House of Giorgi was originally included in this Wikipedia entry, but is not actually present in the Paradise Papers

text: Lithuania[edit]

text: Antanas Guoga, a Member of the European Parliament, is named in the papers.[74]

text: Montenegro[edit]

text: Ana Kolarević, sister of the former Montenegrin Prime Minister and President Milo Đukanović, who was in power from 1991 to 2016, is listed in the Paradise Papers.[75]

text: Serbia[edit]

text: Nenad Popovic, Serbian Minister for Innovation and Technology and owner of the Russian conglomerate ABS Electro has a residence in a wealthy Zürich suburb, known for its tax shelters. The residence application and tax returns were initiated by PricewaterhouseCoopers, which handles offshore companies owned by Popovic. Those entities were also implicated in money laundering and tax evasion accusations, explicitly mentioned in the Paradise Papers.[76]

text: Spain[edit]

text: In Spain, the first political authority that appears is the former mayor of Barcelona and current councilor, Xavier Trias,[77] artist José María Cano and billionaire Daniel Maté.[78] Businessman Juan Villalonga, CEO of Telefónica 1996 to 2000, registered two companies in tax havens.[79]

text: Switzerland[edit]

text: Quantum Global Group, an investment bank owned by Jean-Claude Bastos de Morais, managed the Angolan wealth fund invested in seven investment funds in Mauritius and received an annual fee of 2 percent to 2.5 percent of capital under management per year.[80]

text: United Kingdom[edit]

text: The papers show that the Duchy of Lancaster, a private estate of Queen Elizabeth II, held investments in two offshore financial centres, the Cayman Islands and Bermuda. Both are British Overseas Territories of which she is monarch, and nominally appoints governors. Britain handles foreign policy for both islands to a large extent, but Bermuda has been self-governing since 1620. The Duchy's investments included First Quench Retailing off-licences and rent-to-own retailer BrightHouse.[82] Labour Party Leader Jeremy Corbyn posited whether the Queen should apologize, saying anyone with money offshore for tax avoidance should "not just apologise for it, [but] recognise what it does to our society". A spokesman for the Duchy said that all of their investments are audited and legitimate and that the Queen voluntarily pays taxes on income she receives from Duchy investments.[83]

text: The papers also show that in June 2007, the Duchy of Cornwall, a possession of Prince Charles, invested $113,500 via in Sustainable Forestry Management,[81] a Bermuda-based carbon credits trading company run by Hugh van Cutsem.[84]

text: Four weeks after the Duchy of Cornwall purchased shares in Sustainable Forestry Management, Prince Charles made a speech criticising the European Union Emission Trading Scheme and the Kyoto Protocol for excluding carbon credits from rainforests, and called for change.[85]

text: James Meyer Sassoon, the 2007 president of the international Financial Action Task Force on Money Laundering,[55][86] said that his $236 million trust[87] revealed in the papers had been established years before by his grandmother with funds that had not been earned in the UK and therefore were not subject to tax there. He said he had first disclosed the trust when he joined the Treasury in 2002, where he was Commercial Secretary from 2010 to 2013.[citation needed]

text: An article published by the ICIJ detailing the use of ambiguous VAT policies on the Isle of Man highlights the $27 million Bombardier Challenger 605 private jet that Lewis Hamilton registered there, apparently to become eligible for a $5.2 million VAT refund.[88]

text: The BBC also noted questions about investments by Conservative Party donor Michael Ashcroft and Farhad Moshiri, owner of Everton Football Club.[83]

text: Appleby has taken legal action against The Guardian and the BBC and this is widely seen as an attack on press freedom. For example, Jeremy Corbyn stated, “The Panama Papers and the Paradise Papers shone a powerful light on the absolute scandal of tax dodging. Knowledge is power and investigative reporters and whistleblowers bring into the open information that strengthens democratic debate about the type of society we want to live in. The more we know about the scale of, and techniques used for, tax dodging, the more we can develop policies to tackle this immoral scourge.”[89]

text: Ukraine[edit]

text:
Ukrainian President Petro Poroshenko is named in the papers.[90]
Gennadiy Trukhanov, major of Odessa with Russian and Greece citizenships is named as part of crime gang. [91]

text: Middle East[edit]

text: Jordan[edit]

text: Queen Noor of Jordan is listed in the papers as the beneficiary of two trusts registered in Jersey.[92] One of the trusts, the Valentine 1997 Trust, was valued at more than $40 million in 2015, and its income is to be paid to the queen during her lifetime. The trust also owns property in southern England adjacent to Buckhurst Park, Sussex. The other trust, the Brown Discretionary Settlement, is the beneficial owner of a Jersey-incorporated investment holding company with assets worth c. $18.7 million in 2015.

text: Israel[edit]

text: Jonathan Kolber, former CEO of Koor Industries and the beneficiary of the Kolber Trust and son of former Canadian senator Leo Kolber, who set the fund up in 1991, is named.[93]

text: Dan Gertler, Israeli billionaire businessman in natural resources and the founder and President of the DGI (Dan Gertler International) Group of Companies appears in 120 documents regarding his relationship with Glencore.[93]

text: Saudi Arabia[edit]

text: Prince Khaled bin Sultan bin Abdulaziz Al Saud, a former deputy minister of defense for the Kingdom of Saudi Arabia, is given as the owner of at least eight companies in Bermuda between 1989 and 2014, some of them apparently formed for purposes of owning yachts and airplanes.[55]

text: Syria[edit]

text: Rami Makhlouf, reportedly Syria's wealthiest man, is listed in the papers.[94]

text: Turkey[edit]

text: The sons of Turkey's Prime Minister, Binali Yıldırım, are listed in the papers. The sons, both doing maritime business, have officially set up their 2 companies in Malta, in order to avoid high Turkish tax rates.[95] Both of the companies are registered under the names of the two sons, with the older son Erkam Yıldırım having more shares than the younger son Bülent Yıldırım in both companies. Companies, named Hawke Bay Marine Co. Ltd.(founded in 2004) and Black Eagle Marine Co. Ltd.(founded in 2007) are seen as "active" in the available detailed data.[96]

text: North America[edit]

text: Canada[edit]

text: Three former Canadian Prime Ministers are named in the Paradise Papers: Jean Chrétien, Paul Martin, and Brian Mulroney.[97] According to the papers, Stephen Bronfman, Canadian Prime Minister Justin Trudeau's adviser and close friend, a Liberal Party fundraiser credited with putting Trudeau into office, moved millions of dollars offshore for former Liberal Party Senator Leo Kolber.[98] The offshore maneuvers may have avoided taxes in Canada, the United States and Israel, according to experts who reviewed some of the 3,000-plus files detailing the trust's activities.[2]

text: Costa Rica[edit]

text: Former president José María Figueres sat on the board of energy company Energia Global International, along with his brother and Timothy Phillips. The company was bought in 2001 by Enel SpA, an Italian power company, for $73 million, plus $37 million in debt cancellation. Figueres resigned from the board that year, at the annual EF meeting in Davos. He was also CEO of World Economic Forum from 2000 to 2004, and resigned as a result of allegations he called "unfounded" about $900,000 in consulting fees from a French telecommunications firm.[55]

text: Mexico[edit]

text: According to the files, trade union leader and politician Joaquín Gamboa Pascoe had investments worth $15.5 million; other mentioned politicians are Pedro Aspe Armella, Alejandro Gertz Manero, and officials from PEMEX. High-profile Mexicans in the files include billionaire Carlos Slim,[99] priest Marcial Maciel known as "the greatest fundraiser of the modern Roman Catholic church",[99] and Ricardo Salinas Pliego.[99] In an interview with Proceso, Gertz Manero, formerly National Security Secretary, denied all knowledge of the company, of which he was vice-president, and which was started by his brother, its president.[55]

text: United States[edit]

text: According to the papers, United States Secretary of Commerce Wilbur Ross holds stakes in businesses which deal with Russian oligarchs Leonid Mikhelson and Gennady Timchenko who are subject to U.S. sanctions,[8] as well as Russian president Vladimir Putin's son-in-law, Kirill Shamalov.[100] Other members of the Trump administration that appear in the documents include former United States Secretary of State Rex Tillerson and former director of the National Economic Council Gary D. Cohn.[2][100][65] Offshore ties of more than a dozen Trump advisers, Cabinet members and major donors appear in the leaked data.[101]

text: Tillerson, while CEO of Exxon Yemen, was a director of a company with a joint venture agreement with a Yemeni state-owned company. He sued when Yemen ended the joint venture and turned over operations to a Yemeni company, and lost. He was still a company director and the offshore company was still active as recently as 2015.[102]

text: The documents also revealed that Russian state organizations with ties to Putin pursued between 2009 and 2011 large investments in Facebook and Twitter via an intermediary—Russian-American entrepreneur Yuri Milner, who befriended Facebook founder Mark Zuckerberg[103] and was a business associate of Jared Kushner, President Donald Trump's son-in-law.[104]

text: American singer Madonna, Microsoft co-founder Paul Allen, American billionaire George Soros, founder of Open Society Foundations,[105] and former NATO supreme commander in Europe General Wesley Clark are also named in the papers.[106]

text: This list includes some of President Donald Trump’s foremost donors, who together funneled nearly $60 million to organizations supporting his campaign and transition. They include casino magnate Sheldon Adelson; resort owner Steve Wynn; hedge fund managers Robert Mercer and Paul Singer; and private equity investors Tom Barrack, Stephen Schwarzman, and Carl Icahn.

text: Prominent Democratic donors also appear in the law firm’s files. Questions have arisen about Democratic Party donor Penny Pritzker's compliance with federal ethics rules. She had pledged to divest from more than 200 firms when she was confirmed as President Barack Obama’s commerce secretary in 2013, but records show that she transferred assets to a company owned by her children’s trusts, which shared the same address as her office.[107]

text: Economist Gabriel Zucman and his colleagues estimate that 63% of foreign profits made by American multinational corporations are stored in subsidiaries and offshore accounts, depriving the country of about $70 billion in tax revenue each year.[108]

text: South America[edit]

text: Argentina[edit]

text: Argentine Finance Minister Luis Caputo managed at least two offshore wealth funds.[109] Neither firm, the Cayman Islands–based Alto Global Fund, nor its Miami-based parent company Noctua Partners LLC, were listed in Caputo's financial disclosure statement, a statement that all public officials and candidates for office are required to make.[109] Caputo is a first cousin of local industrialist and construction tycoon Nicolás Caputo, best friend of Argentine President Mauricio Macri. He told Argentine members of the ICIJ team that "it was an investment fund for friends and family."[109] The funds, opened in 2009 and with over $100 million under management, remained under Caputo's management until December 2015, when Macri named him Finance Secretary, a post upgraded to Finance Minister this January.[109]

text: Argentine Energy Minister Juan José Aranguren managed two offshore companies, Shell Western Supply and Trading Limited and Sol Antilles y Guianas Limited, both subsidiaries of Royal Dutch Shell. One is the main bidder for the purchase of diesel oil by the current government through the state owned CAMMESA (Compañía Administradora del Mercado Mayorista Eléctrico).[110]

text: According to the papers, Argentine hotelier and real estate developer Alan Faena was director and CEO of half a dozen companies in the Cayman Islands and British Virgin Islands. Faena also appears with bank accounts in Luxembourg and the Isle of Man, linked to different hotels and real estate projects in Puerto Madero. In the offshore firms he was associated with different investors such as Soviet-born British-American businessman Leonard Blavatnik; American billionaire J. Christopher Burch and his brother Robert Burch; American business and media executive John Augustine Hearst; and French designer Philippe Starck.[111]

text: Brazil[edit]

text: Agriculture Minister Blairo Borges Maggi is mentioned in the papers.[55] His company, Amaggi and LD Commodities, was first registered about five months after Maggi ended a term as governor of Mato Grosso. Maggi told Brazilian outlet Poder360 that he was not a direct beneficiary of the company and he had never received money from it.

text: Henrique de Campos Meirelles, the current Brazilian Minister of Finance, told Poder360 that he does not report income from his Sabedoria Foundation because it was set up to perform charitable functions after his death and therefore he receives no income from it.[55]

text: Chile[edit]

text: Alsacia-Express, which runs the debt-ridden public transit system of Santiago, holds assets in a Bermuda bank, according to the Appleby documents.[112]

text: Colombia[edit]

text: President of Colombia (2010–2018) Juan Manuel Santos is mentioned in the investigation. He was part of two offshore societies.[113]

text: The singer Shakira, while living in Barcelona, is a resident of the Bahamas and sends her authors' rights revenue to Malta.[114]

text: Public reaction[edit]

text: In United Kingdom, the public reaction to the Paradise Papers has been relatively muted compared to similar leaks in the past, such as the Panama Papers.[115] Possible reasons include the absence of overt illegality in the information; most media sources are careful to point out that the schemes in the Paradise Papers are generally lawful.[116] A statement on behalf of Queen Elizabeth confirmed that the Royal Estate paid full UK tax on her offshore investments.[117] Other public comments by notable popular public figures who appeared in the Papers may also play a part; Bono stated "I've been assured by those running the company that it is fully tax compliant, but if that is not the case, I want to know as much as the tax office does, and so I also welcome the audit they have said they will undertake."[118] Jack Peat has suggested that much of the media has ignored the story of the Paradise Papers because those media organisations are owned by individuals implicated in the papers, such as Daily Telegraph owners David and Frederick Barclay, Daily Mail owner Jonathan Harmsworth, and The Sun and The Times owner Rupert Murdoch.[119]

text: After the leak, more than 30 Members of the European Parliament issued an open letter criticizing the British government for failing to take action against the offshore tax industry.[120]

text: Gavin St Pier, an elected Deputy of the tax haven Guernsey, stated that the "coverage was part of a well-orchestrated, ongoing campaign".[121] He also averred that despite having the information since 2016, the timing of the release was deliberately delayed to coincide with the meeting of EU Finance Ministers ahead of the proposed discussion of a tax haven blacklist.[121]

text: Commenting on the Paradise Papers leak, United States Senator and 2016 presidential candidate Bernie Sanders warned of "rapid movement toward international oligarchy", saying, "The Paradise Papers shows how these billionaires and multinational corporations get richer by hiding their wealth and profits and avoid paying their fair share of taxes."[122] The Democratic leader in the US Senate, Chuck Schumer, and the ranking Democratic member of the Senate finance committee, Ron Wyden, issued a joint statement accusing Republicans of "pushing a reform of the tax code that fails to close egregious loopholes revealed by the leaks."[122]

text: Litigation[edit]

text: On 18 December 2017 it was reported that Appleby had issued legal proceedings against the BBC and The Guardian for breach of confidence. The BBC and The Guardian said they would "vigorously" defend the action.[123]

text: Appleby released a media statement to explain the necessity to seek legal action,[124] and provided subsequent update.[125] The Guardian and the BBC settled the dispute with Appleby in May 2018.[126]


document_title: Thou shalt not bear false witness against thy neighbour

question_text: punishment for bearing false witness in the bible

root

text: Ancient understanding[edit]

text: You shall not spread a false report. You shall not join hands with a wicked man to be a malicious witness. You shall not fall in with the many to do evil, nor shall you bear witness in a lawsuit, siding with the many, so as to pervert justice, nor shall you be partial to a poor man in his lawsuit.

tag: p

text: The Hebrew Bible contains a number prohibitions of false witness, lying, spreading false reports, etc.[10] For a person who had a charge brought against them and were brought before a religious prosecution, the charge was considered as established only on the evidence of two or three sworn witnesses.[11] In cases where false testimony was suspected, the religious judges were to make a thorough investigation, and if false testimony were proven, the false witness was to receive the punishment he had intended to bring on the person falsely accused.[12] For example, since murder was a capital crime, giving false testimony in a murder case was subject to the death penalty. Those eager to receive or listen to false testimony were also subject to punishment.[13]

text: False witness is among the six things God hates, king Solomon says.[14] False testimony is among the things that defile a person, Jesus says. [15]

text: The witness who hid what he had seen or what he knew bore his iniquity; if he realized his guilt, he had to confess his sin, brought to the Lord a female lamb or goat from the flock (or two turtledoves or two pigeons, or a tenth of an ephah of fine flour) for a sin offering as his compensation for the sin he committed.

text: The lying witness is a deceitful man,[16] who mocks at justice.[17] He is like a war club, or a sword, or a sharp arrow.[18] ″A false witness will not go unpunished.″ king Solomon says.[19] ″A false witness will perish″[20] if he does not repent.

text: Some of those who belonged to the synagogue of the Freedmen and of the Cyrenians, and of the Alexandrians, and of those from Cilicia and Asia came upon Stephen and seized him and brought him before the council and set up false witnesses against him. These false witnesses said: "This man never ceases to speak words against this holy place (Temple of Jerusalem) and the law, for we have heard him say that this Jesus of Nazareth will destroy this place (Stephen said that the temple of Jesus′ body had been destroyed by others but raise it up by Him in three days, according with what Jesus had said [21]) and the customs that Moses delivered to us."(Stephen said what Jesus had said namely He had come to fulfil the Law of Moses and the Prophets[22]) And gazing at him, all who sat in the council saw Stephen′ s face was like the face of an angel.[23]

text: Many testified falsely against Jesus, but their statements did not agree. At last two witnesses said they had heard Him saying He would destroy that temple and in three days built another, not made with hands, (He really had meant the resurrection of His body, as a temple of the Holy Spirit, destroyed by others but raise it up by Him[21]). Yet even about this their testimony did not agree.[24]

text: The narrative in 1 Kings 21 describes a case of false testimony. King Ahab of Israel tried to convince Naboth the Jezreelite to sell him the vineyard Naboth owned adjacent to the king’s palace. Ahab wanted the land to use as a vegetable garden, but Naboth refused to sell or trade the property to Ahab saying, “The LORD forbid that I should give up to you what I have inherited from my fathers!”[25] Ahab’s wife Jezebel then conspired to obtain the vineyard by writing letters in Ahab’s name to the elders and nobles in Naboth’s town instructing them to have two scoundrels bear false witness claiming that Naboth has cursed both God and the king. After Naboth was subsequently stoned to death, Ahab seized possession of Naboth’s vineyard. The text describes the LORD as very angry with Ahab, and the prophet Elijah pronounces judgment on both Ahab and Jezebel.[26]

text: The narrative in 2 Samuel 1 also contains a narrative which is often interpreted as false testimony.[27][28] The 1 Samuel narrative had described Saul as killing himself by falling on his own sword after having been wounded by the Philistines on Mount Gilboa and being in a situation with no hope of victory or escape.[29] However, 2 Samuel tells of an Amalekite, who was probably on Mount Gilboa to strip the dead of their possessions, appearing to David with Saul’s crown and royal arm band and giving testimony that he had himself killed king Saul. David immediately ordered that the Amalekite be put to death, saying, "Your blood be on your head, for your own mouth has testified against you, saying, 'I have killed the LORD’s anointed.'"[30] The truth of the Amalekite’s testimony did not need to be determined for the sentence to be carried out: either the Amalekite had killed King Saul, or he had given false testimony to David regarding Saul’s death. Both crimes were seen as equally deserving of the death penalty.

text: The ancient understanding of false testimony not only includes testifying with false words, but also failing to come forward with relevant testimony in response to a public charge. “If a person sins because he does not speak up when he hears a public charge to testify regarding something he has seen or learned about, he will be held responsible.”[31][32]

text: Jewish doctrine[edit]

text: Jewish law enumerates 613 Mitzvot or commandments, including several commandments related to honest testimony as related to judicial procedure.

text:
570. Anybody who knows evidence must testify in court (Leviticus 5:1)
571. Carefully interrogate the witness (Deuteronomy 13:14)
572. A witness must not serve as a judge in capital crimes (Deuteronomy 19:17)
573. Not to accept testimony from a lone witness (Deuteronomy 19:15)
574. Transgressors must not testify (Exodus 23:1)
575. Relatives of the litigants must not testify (Deuteronomy 24:16)
576. Not to testify falsely (Exodus 20:16)
577. Punish the false witnesses as they tried to punish the defendant (Deuteronomy 19:19)

text: Maimonides (the Rambam) further explained that if false testimony was calculated to occasion a monetary loss, the court should inflict a monetary loss of equal value on the false witness. Likewise, if the false testimony was calculated to result in death, the false witness is to suffer the same kind of death.[33] In Sefer Hachinuch, one who fails to testify when one is aware of evidence is compared to one who stands idly by the blood of one’s neighbor.[34] The severity of breaking the ninth commandment is reflected in a midrash:

text: One who bears false witness against one's neighbor commits as serious a sin as if one had borne false witness against God, saying that God did not create the world.

text: New Testament doctrine[edit]

text: According to the New Testament, Jesus explains that obedience to the prohibition against false testimony from the ten commandments is a requirement for eternal life.[35][36] According to Jesus, false testimony comes from the sinful desires of the heart and makes people unclean.[37]

text: The New Testament narrative also describes several occasions where people testify falsely against Jesus and his disciples. When Jesus was on trial before the Sanhedrin, the chief priests were looking for evidence to justify putting Jesus to death, and the narrative in Matthew's Gospel states that many false witnesses (Greek: πολλων ψευδομαρτυρων) came forward. [38] Jesus remained silent until the high priest charged him under oath to answer whether Jesus is “the Christ, the Son of God”. Jesus answered affirmatively.[39]

text: The Acts of the Apostles describes the disciple Stephen being seized and brought before the Sanhedrin. Those who opposed Stephen persuaded false witnesses to testify that Stephen was guilty of blasphemy against Moses and against God. Stephen used the occasion of his trial to remind the Sanhedrin of the Old Testament testimony of rebellion, idolatry, and persecution of the prophets that culminated in the murder of Jesus. The crowd was so angry that Stephen was stoned to death.[40][41][42]

text: The New Testament depicts the Apostles as being appointed as true witnesses to the ministry and resurrection of Jesus Christ.[43][44] The Apostle Paul uses the Old Testament prohibition of false testimony to describe his fear of God if found to be a false witness about God regarding the resurrection.[45]

text: But if it is preached that Christ has been raised from the dead, how can some of you say that there is no resurrection of the dead? If there is no resurrection of the dead, then not even Christ has been raised. And if Christ has not been raised, our preaching is useless and so is your faith. More than that, we are then found to be false witnesses about God, for we have testified about God that he raised Christ from the dead. But he did not raise him if in fact the dead are not raised. For if the dead are not raised, then Christ has not been raised either. And if Christ has not been raised, your faith is futile; you are still in your sins.

text: In Romans 13:9, Paul lists a number of the ten commandments which can be summed up in the saying "You shall love your neighbor as yourself". The Textus Receptus and the King James Bible include "You shall not bear false witness", but this commandment is missing from some early manuscripts containing Romans 13 and the Cambridge Bible for Schools and Colleges suggests that it is "perhaps to be omitted, on documentary evidence".[47]

text: Eastern Orthodox view[edit]

text: The Eastern Orthodox Christian is expected to uphold truth, at all times and in all places, without exception. Slander and gossip are equally evil, and the initial speaker is responsible for any further damage caused as the report is spread. Unless there is a compelling reason to speak ill of someone, as is the case of protect oneself or others against harm, it is not permissible even if the account be true. Saint Dorotheus of Gaza said, "You may well know about the sin, but you do not know about the repentance."[48]

text: Roman Catholic doctrine[edit]

text: The Roman Catholic Church interprets the command against "false witness" more broadly than the Jewish historical context of perjury, and considers it as a broad prohibition against misrepresenting the truth in one’s relation with others. This commandment enjoins truthfulness and respect for other's good name, even the dead. It prohibits detraction (true faults), calumny (false faults), gossip, rash judgment, lying, and the violation of secrets.[49]

text: The Catechism of the Catholic Church (§2469) states, "...The virtue of truth gives another his just due. Truthfulness keeps to the just mean between what ought to be expressed and what ought to be kept secret: it entails honesty and discretion. In justice, "as a matter of honor, one man owes it to another to manifest the truth."[50]

text: Catholic teaching describes truth as uprightness in human action and speech and is the virtue which consists of showing oneself true in deeds and truthful in words, and in guarding against duplicity, dissimulation, and hypocrisy. The person of truth gives another his just due. Truthfulness balances what ought to be expressed and what ought to be kept secret: it entails both honesty and discretion. In justice, one man owes it to another to manifest the truth. The disciple of Christ consents to "live in the truth," that is, in the simplicity of a life in conformity with the Lord's example, abiding in his truth. "If we say we have fellowship with him while we walk in darkness, we lie and do not live according to the truth."(1 John 1:6)[51]

text: To keep “a clear conscience toward God and toward men”(Acts 24:16), Christians must follow Christ’s example “to bear witness to the truth.”(John 18:37) The Christian is not to “be ashamed then of testifying to our Lord.”(2 Timothy 1:8) In situations that require witness to the faith, the Christian must profess it without equivocation. Christian witness to the Gospel and the obligations that flow from it are an act of justice that establishes the truth or makes it known. Catholic teaching regards martyrdom as the supreme witness given to the truth of the faith: it means bearing witness even unto death.[52] Christ's disciples have "put on the new man, created after the likeness of God in true righteousness and holiness."(Ephesians 4:24) By "putting away falsehood," they are to "put away all malice and all guile and insincerity and envy and all slander." (Ephesians 4:25, 1 Peter 2:1) Public statements contrary to the truth take on a particular gravity. In court it becomes false witness. (Proverbs 19:9) False statements under oath are perjury. Acts such as these contribute to condemnation of the innocent, exoneration of the guilty, or the increased punishment of the accused. (Proverbs 18:5) These are great sins, because they gravely compromise the exercise of justice and the fairness of judicial decisions.[53]

text: Respect for the reputation of persons forbids every attitude and word likely to cause unjust injury. One is guilty of rash judgment who assumes the moral fault of a neighbor without sufficient foundation. One is guilty of detraction who discloses another's faults and failings to persons who did not know them without objectively valid reason. One is guilty of calumny (a misrepresentation intended to harm another’s reputation) who harms the reputation of others and gives occasion for false judgments concerning them by remarks contrary to the truth. These sins violate both the commandment against false witness, as well as the command to love one’s neighbor as oneself.[54]

text: Not only are gossip and slander held to be covered by the commandment against false witness, Catholic teaching also holds that “every word or attitude is forbidden which by flattery, adulation, or complaisance encourages and confirms another in malicious acts and perverse conduct. Adulation is a grave fault if it makes one an accomplice in another's vices or grave sins. Neither the desire to be of service nor friendship justifies duplicitous speech.” Furthermore, boasting and bragging are viewed as offenses against truth. So is irony aimed at disparaging someone by maliciously caricaturing (mocking) some aspect of his behavior.[55]

text: The Catholic Church teaches that "A lie consists in speaking a falsehood with the intention of deceiving." According to the Bible, the Lord denounces lying as the work of the devil: "You are of your father the devil, . . . there is no truth in him. When he lies, he speaks according to his own nature, for he is a liar and the father of lies." (John 8:44) Lying is the most direct offense against the truth. To lie is to speak or act against the truth in order to lead someone into error. By injuring man's relation to truth and to his neighbor, a lie offends against the fundamental relation of man and of his word to the Lord. Lying is a mortal sin when it does grave injury to the virtues of justice and charity. Lying is a profanation of speech, whereas the purpose of speech is to communicate known truth to others. The deliberate intention of leading a neighbor into error by saying things contrary to the truth constitutes a failure in justice and charity. The culpability is greater when the intention of deceiving entails the risk of deadly consequences for those who are led astray. By violating the virtue of truthfulness, a lie does real violence to another. It affects his ability to know, which is a condition of every judgment and decision. It contains the seed of discord and all consequent evils. Lying is destructive of society; it undermines trust among men and tears apart the fabric of social relationships.[56]

text: However, the right to the communication of the truth is not unconditional in Catholic teaching. Everyone must conform his life to the Gospel precept of fraternal love. In concrete situations one should judge whether it is appropriate to reveal the truth to someone who asks for it. Charity and respect for the truth should dictate the response to every request for information or communication. The good and safety of others, respect for privacy, and the common good are sufficient reasons for being silent about what ought not be known or for making use of a discreet language. The duty to avoid scandal often commands strict discretion. No one is bound to reveal the truth to someone who does not have the right to know it. The golden rule helps one discern, in concrete situations, whether it would be appropriate to reveal the truth to someone who asks for it. The sacrament of confession is inviolable.[57]

text: Reformation and Post-Reformation doctrines[edit]

text: John Calvin taught that the commandment against false witness prohibits all calumnies (gossip and slander) and false accusations which might injure our neighbor’s good name, and any falsehood which might impair his fortune. Christians must assert only the truth with pure motives for the maintenance of our neighbor’s good name and estate.

text: By malignant or vicious detraction, we sin against our neighbor's good name: by lying, sometimes even by casting a slur upon him, we injure him in his estate. It makes no difference whether you suppose that formal and judicial testimony is here intended, or the ordinary testimony which is given in private conversation. For we must always recur to the consideration, that for each kind of transgression one species is set forth by way of example, that to it the others may be referred, and that the species chiefly selected, is that in which the turpitude of the transgression is most apparent.

text: Calvin asserted that God’s intent in the prohibition of false witness extended “more generally to calumny and sinister insinuations by which our neighbors are unjustly aggrieved.”[58] Since perjury in court is amply prohibited by the third commandment (against swearing falsely), the commandment against false witness must extend to protection of one’s good name. “The equity of this is perfectly clear. For if a good name is more precious than riches, a man, in being robbed of his good name, is no less injured than if he were robbed of his goods; while, in the latter case, false testimony is sometimes not less injurious than rapine committed by the hand.”[58]

text: Nay, the commandment extends so far as to include that scurrilous affected urbanity, instinct with invective, by which the failings of others, under an appearance of sportiveness, are bitterly assailed, as some are wont to do, who court the praise of wit, though it should call forth a blush, or inflict a bitter pang. By petulance of this description, our brethren are sometimes grievously wounded. But if we turn our eye to the Lawgiver, whose just authority extends over the ears and the mind, as well as the tongue, we cannot fail to perceive that eagerness to listen to slander, and an unbecoming proneness to censorious judgements are here forbidden.

text: Martin Luther explained that this commandment is given “first of all that every one shall help his neighbor to secure his rights, and not allow them to be hindered or twisted, but shall promote and strictly maintain them, no matter whether he be judge or witness.” Luther also asserted that this command extends to the spiritual jurisdiction and prohibited slander against preachers and Christians by calling them heretics, apostates, seditious, wicked, etc. Thirdly, he described the commandment against false witness to prohibit the public judgment and reproof of his neighbor. One can indeed see and hear the neighbor sin, but one has no command to report it to others. If one judges and passes sentence, one falls into a sin which is greater than his (except for judges, parents, and preachers.)[59]

text: Over and above our own body, spouse, and temporal possessions, we have yet another treasure, namely, honor and good report [the illustrious testimony of an upright and unsullied name and reputation], with which we cannot dispense. For it is intolerable to live among men in open shame and general contempt. Therefore God wishes the reputation, good name, and upright character of our neighbor to be taken away or diminished as little as his money and possessions, that every one may stand in his integrity before wife, children, servants, and neighbors. And in the first place, we take the plainest meaning of this commandment according to the words (Thou shalt not bear false witness), as pertaining to the public courts of justice, where a poor innocent man is accused and oppressed by false witnesses in order to be punished in his body, property, or honor.

text: Slanderers are not content with knowing a thing, but “proceed to assume jurisdiction, and when they know a slight offense of another, carry it into every corner, and are delighted and tickled that they can stir up another's displeasure [baseness], as swine roll themselves in the dirt and root in it with the snout.” Luther describes this as meddling with the judgment and office of God, and pronouncing sentence and punishment with the most severe verdict. Without wielding the sword, the slanderer employs a poisonous tongue to the shame and hurt of your neighbor.[60]

text: God therefore would have it prohibited that any one speak evil of another even though he be guilty, and the latter know it right well; much less if he do not know it, and have it only from hearsay. But you say: Shall I not say it if it be the truth? Answer: Why do you not make accusation to regular judges? Ah, I cannot prove it publicly, and hence I might be silenced and turned away in a harsh manner [incur the penalty of a false accusation]. "Ah, indeed, do you smell the roast?" If you do not trust yourself to stand before the proper authorities and to make answer, then hold your tongue. But if you know it, know it for yourself and not for another. For if you tell it to others, although it be true, you will appear as a liar, because you cannot prove it, and you are, besides acting like a knave. For we ought never to deprive any one of his honor or good name unless it be first taken away from him publicly.

text: Matthew Henry taught that the prohibition against false witness concerns our own and our neighbor’s good name. “Thou shalt not bear false witness” forbids: “1. Speaking falsely in any matter, lying, equivocating, and any way devising and designing to deceive our neighbor. 2. Speaking unjustly against our neighbor, to the prejudice of his reputation; and (which involves the guilty of both). 3. Bearing false witness against him, laying to his charge things that he knows not, either judicially, upon oath (by which the third commandment, and the sixth and eighth, as well as this, are broken), or extrajudicially, in common converse, slandering, backbiting, tale-bearing, aggravating what is done amiss and making it worse than it is, and any way endeavoring to raise our own reputation upon the ruin of our neighbor’s."[61]


document_title: NBA All-Star Game Most Valuable Player Award

question_text: who won the mvp for the all star game

question_tokens: who won the mvp for the all star game

text: Winners[edit]

text:
^

Denotes player who is still active in the NBA

*

Elected to the Naismith Memorial Basketball Hall of Fame

Player (X)

Denotes the number of times the player has been awarded the MVP award

Team (X)

Denotes the number of times a player from this team has won

tag: table

text:
Season

Player

Position

Nationality

Team

1951

Ed Macauley*

Center/Forward

 United States

Boston Celtics

1952

Paul Arizin*

Forward/Guard

 United States

Philadelphia Warriors

1953

George Mikan*

Center

 United States

Minneapolis Lakers

1954

Bob Cousy*

Guard

 United States

Boston Celtics (2)

1955

Bill Sharman*

Guard

 United States

Boston Celtics (3)

1956

Bob Pettit*

Forward/Center

 United States

St. Louis Hawks

1957

Bob Cousy* (2)

Guard

 United States

Boston Celtics (4)

1958

Bob Pettit* (2)

Forward/Center

 United States

St. Louis Hawks (2)

1959[b]

Elgin Baylor*

Forward

 United States

Minneapolis Lakers (2)

Bob Pettit* (3)

Forward/Center

 United States

St. Louis Hawks (3)

1960

Wilt Chamberlain*

Center

 United States

Philadelphia Warriors (2)

1961

Oscar Robertson*

Guard

 United States

Cincinnati Royals

1962

Bob Pettit* (4)

Forward/Center

 United States

St. Louis Hawks (4)

1963

Bill Russell*

Center

 United States

Boston Celtics (5)

1964

Oscar Robertson* (2)

Guard

 United States

Cincinnati Royals (2)

1965

Jerry Lucas*

Forward/Center

 United States

Cincinnati Royals (3)

1966

Adrian Smith

Guard

 United States

Cincinnati Royals (4)

1967

Rick Barry*

Forward

 United States

San Francisco Warriors (3)

1968

Hal Greer*

Guard/Forward

 United States

Philadelphia 76ers

1969

Oscar Robertson* (3)

Guard

 United States

Cincinnati Royals (5)

1970

Willis Reed*

Center/Forward

 United States

New York Knicks

1971

Lenny Wilkens*

Guard

 United States

Seattle SuperSonics

1972

Jerry West*

Guard

 United States

Los Angeles Lakers (3)

1973

Dave Cowens*

Center/Forward

 United States

Boston Celtics (6)

1974

Bob Lanier*

Center

 United States

Detroit Pistons

1975

Walt Frazier*

Guard

 United States

New York Knicks (2)

1976

Dave Bing*

Guard

 United States

Washington Bullets

1977

Julius Erving*

Forward

 United States

Philadelphia 76ers (2)

1978

Randy Smith

Guard/Forward

 United States

Buffalo Braves

1979

David Thompson*

Guard/Forward

 United States

Denver Nuggets

1980

George Gervin*

Guard/Forward

 United States

San Antonio Spurs

1981

Nate Archibald*

Guard

 United States

Boston Celtics (7)

1982

Larry Bird*

Forward

 United States

Boston Celtics (8)

1983

Julius Erving* (2)

Forward

 United States

Philadelphia 76ers (3)

1984

Isiah Thomas*

Guard

 United States

Detroit Pistons (2)

1985

Ralph Sampson*

Center/Forward

 United States

Houston Rockets

1986

Isiah Thomas* (2)

Guard

 United States

Detroit Pistons (3)

1987

Tom Chambers

Forward/Center

 United States

Seattle SuperSonics (2)

1988

Michael Jordan*

Guard

 United States

Chicago Bulls

1989

Karl Malone*

Forward

 United States

Utah Jazz

1990

Magic Johnson*

Guard

 United States

Los Angeles Lakers (4)

1991

Charles Barkley*

Forward

 United States

Philadelphia 76ers (4)

1992

Magic Johnson* (2)

Guard

 United States

Los Angeles Lakers (5)

1993[b]

John Stockton*

Guard

 United States

Utah Jazz (2)

Karl Malone* (2)

Forward

 United States

Utah Jazz (3)

1994

Scottie Pippen*

Forward

 United States

Chicago Bulls (2)

1995

Mitch Richmond*

Guard

 United States

Sacramento Kings (6)

1996

Michael Jordan* (2)

Guard

 United States

Chicago Bulls (3)

1997

Glen Rice

Forward

 United States

Charlotte Hornets

1998

Michael Jordan* (3)

Guard

 United States

Chicago Bulls (4)

1999

Not awarded as the game was canceled due to the league's lockout.[3]

2000[b]

Shaquille O'Neal*

Center

 United States

Los Angeles Lakers (6)

Tim Duncan

Forward/Center

 United States[c]

San Antonio Spurs (2)

2001

Allen Iverson*

Guard

 United States

Philadelphia 76ers (5)

2002

Kobe Bryant

Guard

 United States

Los Angeles Lakers (7)

2003

Kevin Garnett

Forward/Center

 United States

Minnesota Timberwolves

2004

Shaquille O'Neal* (2)

Center

 United States

Los Angeles Lakers (8)

2005

Allen Iverson* (2)

Guard

 United States

Philadelphia 76ers (6)

2006

LeBron James^ [d]

Forward

 United States

Cleveland Cavaliers

2007

Kobe Bryant (2)

Guard

 United States

Los Angeles Lakers (9)

2008

LeBron James^ (2)

Forward

 United States

Cleveland Cavaliers (2)

2009[b]

Kobe Bryant (3)

Guard

 United States

Los Angeles Lakers (10)

Shaquille O'Neal* (3) [e]

Center

 United States

Phoenix Suns

2010

Dwyane Wade^

Guard

 United States

Miami Heat

2011

Kobe Bryant (4)

Guard

 United States

Los Angeles Lakers (11)

2012

Kevin Durant^

Forward

 United States

Oklahoma City Thunder (3)

2013

Chris Paul^

Guard

 United States

Los Angeles Clippers (2)

2014

Kyrie Irving^

Guard

 United States[a]

Cleveland Cavaliers (3)

2015

Russell Westbrook^

Guard

 United States

Oklahoma City Thunder (4)

2016

Russell Westbrook^ (2)

Guard

 United States

Oklahoma City Thunder (5)

2017

Anthony Davis^

Forward/Center

 United States

New Orleans Pelicans

2018

LeBron James^ (3)

Forward

 United States

Cleveland Cavaliers (4)

text: Multi-time winners[edit]

text:
Player
Team
No.
Years

Bob Pettit
St. Louis Hawks
4
1956, 1958, 1959, 1962

Kobe Bryant
Los Angeles Lakers
2002, 2007, 2009, 2011

Oscar Robertson
Cincinnati Royals
3
1961, 1964, 1969

Michael Jordan
Chicago Bulls
1988, 1996, 1998

Shaquille O'Neal
Los Angeles LakersPhoenix Suns
2000, 2004, 2009

LeBron James
Cleveland Cavaliers
2006, 2008, 2018

Bob Cousy
Boston Celtics
2
1954, 1957

Julius Erving
Philadelphia 76ers
1977, 1983

Isiah Thomas
Detroit Pistons
1984, 1986

Karl Malone
Utah Jazz
1989, 1993

Magic Johnson
Los Angeles Lakers
1990, 1992

Allen Iverson
Philadelphia 76ers
2001, 2005

Russell Westbrook
Oklahoma City Thunder
2015, 2016


document_title: Beautiful Trauma World Tour

question_text: who is opening for pink 2018 in boston

question_tokens: who is opening for pink 2018 in boston

text: Beautiful Trauma World Tour

text: Development

text: After the end of the successful The Truth About Love Tour (which was the third best-selling tour of 2013 with $147.9 million in ticket revenue)[2] and the release of the album rose ave. with Canadian singer-songwriter Dallas Green under the name You+Me,[3] Pink took a break. However, during this time, she released some songs, including "Today's the Day" on September 10, 2015, used as a theme song for season 13 of The Ellen DeGeneres Show and "Just like Fire" on April 15, 2016, for the soundtrack to the 2016 film Alice Through the Looking Glass.[4][5]

text: On August 10, 2017, the lead single "What About Us" was released.[6] On October 4, 2017, Pink announced she would release an Apple Music documentary about the recording of her anticipated seventh studio album Beautiful Trauma, later released on October 13. The following day, she announced the tour, revealing tour dates in North America. Originally, the singer has planned to play 40 shows, but due to high demand, second dates in Chicago, Toronto, New York City, Boston, Washington, D.C., Houston, Dallas and Oakland were later added.[7] On October 9, 2017, she announced 17 dates in Australia and New Zealand.[8] However, due to overwhelming demand, new shows were added, bringing the total number to 40 shows in Oceania.

text: On May 3, 2018, after incredible success and demand, Pink announced a second North American leg starting in 2019. Dates include rescheduled shows for Detroit and Montreal after she was forced to cancel them due to illness.[9]

text: Critical response

text: Ed Masley from AZ Central, who was at the first show of the tour which took place in Phoenix, wrote that "the whole thing was brilliantly staged, with bright colors, interpretive dancing and plenty of high-flying spectacle. If for some reason, you believe you've seen another artist put more time and effort into doing acrobatics high above the crowd, you may just be thinking of Cirque du Soleil."[10] Jimmie Tramel of Tulsa World reviewed positively the concert on March 5, 2018, in Tulsa. He said "Wow. That's really the only word necessary to describe Pink's concert Monday night at the BOK Center."[11] Omaha World-Herald staff writer Kevin Coffey attended and reviewed the concert in Lincoln, stating that Pink has "set the bar very, very high" and that "her contemporaries should buy a ticket, sit in the back and take notes. That's how it should be done."[12] Also L. Kent Wolgamott attended the same show and wrote another positive review for Journal Star, saying that "More than years ago, she delivered the best show in the first year of Pinnacle Bank Arena. On Tuesday night, she did it again with another singing/dancing/flying spectacle that [...] not only sets the bar for concerts, it is the bar." He also praised Pink's stage presence: "When she wasn’t flying around, Pink was in constant motion on the stage, joining her 10 dancers in tightly choreographed routines, slapping hands with audience members and basking in the spotlights."[13]

text: Kirstine Walton of National Rock Review reviewed the first show in Chicago, stating that "The acrobatic performances are just one of the many parts of P!nk's live shows that stand her apart from the rest. However, what is even more impressive is the fact that she sings every word and hits every note perfectly while she’s twisting and turning in the air. Indeed, she is an artist who simply excels in the live environment where, seemingly pumped up by the excitement and emotion of the occasion, she consistently showcases the amazing power of her voice. [...] Each time you see P!nk you wonder what new elements she can bring to the performance, but each time she raises the bar yet again. Not only does she make the entire performance appear to be effortless, she truly looks like she is having the time of her life on the stage." She also noticed the connection between Pink and her tour crew, adding that "the respect and camaraderie for her band and dancers is clearly evident throughout, taking the time to name everyone individually, providing each of them their moment in the spotlight in turn."[14] The second show at Madison Square Garden in New York City was reviewed positively by Bobby Olivier of NJ.com, who defined the Beautiful Trauma World tour "the tour to beat in 2018". He also wrote that Pink is "a terrific live vocalist with a list of radio hits so long that she cannot fit them all into a single set while still giving space to songs from a new album."[15] After the show in Boston on April 9, Marc Hirsh from Boston Globe, about Pink's performances, stated that "None of this is new, of course. But the fact remains that no other pop star is even attempting this sort of thing, so to watch Pink do it and keep singing remains as astonishing as when she first added literal acrobatics without a harness or net to her arsenal years ago."[16]

text: Commercial performance

text: The first official boxscore from the tour was published on March 14, 2018, denoting superior numbers to The Truth About Love Tour. The Wichita, Kansas show at Intrust Bank Arena grossed $1,647,788 with 11,894 attendees.[17]

text: Set list

text: This set list is from the show in Chicago on March 9, 2018. It does not represent all concerts for the duration of the tour.[18]

text:
"Get the Party Started"
"Beautiful Trauma"
"Just like a Pill"
"Who Knew"
"Revenge"
"Funhouse" / "Just a Girl"
"Smells Like Teen Spirit"
"Secrets"
"Try"
"Just Give Me a Reason"
"I'm Not Dead"
"Just like Fire"
"What About Us"
"For Now"
"Barbies"
"I Am Here"
"Fuckin' Perfect"
"Raise Your Glass"
"Blow Me (One Last Kiss)"

tag: ol

text: Encore:

text:
"So What"
"Glitter in the Air"

text: Notes:

text: During the show in Toronto on March 20, 2018, Pink was joined by Dallas Green onstage due to perform "You and Me" from their joint album, rose ave. (2014).[19]

tag: ul

text: Shows

text:
List of concerts, showing date, city, country, venue, opening act, tickets sold, amount of available tickets and gross revenue

Date
City
Country
Venue
Opening act
Attendance
Revenue

Leg 1 — North America[1][20][21][22]

March 1, 2018
Phoenix
United States
Talking Stick Resort Arena
Kidcutup
14,181 / 14,549
$1,906,176

March 3, 2018
Wichita
Intrust Bank Arena
11,894 / 12,047
$1,647,788

March 5, 2018
Tulsa
BOK Center
14,146 / 14,146
$1,734,989

March 6, 2018
Lincoln
Pinnacle Bank Arena
13,647 / 13,973
$1,755,144

March 9, 2018
Chicago
United Center
31,476 / 40,664
$4,254,230

March 10, 2018

March 12, 2018
Saint Paul
Xcel Energy Center
15,710 / 15,710
$2,217,347

March 14, 2018
St. Louis
Scottrade Center
15,026 / 15,403
$1,852,210

March 15, 2018
Kansas City
Sprint Center
14,068 / 14,298
$1,868,282

March 17, 2018
Indianapolis
Bankers Life Fieldhouse
14,544 / 14,719
$1,749,814

March 18, 2018
Grand Rapids
Van Andel Arena
10,996 / 11,228
$1,550,775

March 20, 2018
Toronto
Canada
Air Canada Centre
Kidcutup
Bleachers
N/A
N/A

March 21, 2018

March 27, 2018
Louisville
United States
KFC Yum! Center
17,445 / 17,762
$2,024,356

March 28, 2018
Cleveland
Quicken Loans Arena
15,562 / 15,938
$1,912,595

April 4, 2018
New York City
Madison Square Garden
30,286 / 30,286
$5,320,560

April 5, 2018

April 7, 2018
Pittsburgh
PPG Paints Arena
N/A
N/A

April 9, 2018
Boston
TD Garden

April 10, 2018

April 13, 2018
Philadelphia
Wells Fargo Center
Kidcutup

April 14, 2018
Newark
Prudential Center

April 16, 2018
Washington, D.C.
Capital One Arena
Kidcutup
Bleachers

April 17, 2018

April 19, 2018
Charlottesville
John Paul Jones Arena
Kidcutup

April 21, 2018
Atlanta
Philips Arena
12,441 / 12,441
$1,661,156

April 24, 2018
Orlando
Amway Center
N/A
N/A

April 25, 2018
Sunrise
BB&T Center

April 27, 2018[a]
Houston
Toyota Center

April 28, 2018

May 1, 2018
Dallas
American Airlines Center
N/A
29,206 / 29,206
$3,642,876

May 2, 2018

May 8, 2018
Denver
Pepsi Center
Kidcutup
—
—

May 9, 2018
Salt Lake City
Vivint Smart Home Arena
—
—

May 12, 2018
Vancouver
Canada
Rogers Arena
—
—

May 13, 2018
Seattle
United States
KeyArena
—
—

May 15, 2018
Portland
Moda Center
—
—

May 18, 2018
Oakland
Oracle Arena
—
—

May 19, 2018

May 22, 2018
Fresno
Save Mart Center
—
—

May 23, 2018
Ontario
Citizens Business Bank Arena
—
—

May 25, 2018
Anaheim
Honda Center
—
—

May 26, 2018
Las Vegas
T-Mobile Arena
—
—

May 28, 2018
San Diego
Valley View Casino Center
—
—

May 31, 2018
Los Angeles
Staples Center
—
—

June 1, 2018
Inglewood
The Forum
—
—

Leg 2 — Oceania[1][24]

July 3, 2018
Perth
Australia
Perth Arena
The Rubens
—
—

July 4, 2018

July 6, 2018

July 7, 2018

July 10, 2018
Adelaide
Adelaide Entertainment Centre
—
—

July 11, 2018

July 13, 2018

July 14, 2018

July 16, 2018
Melbourne
Rod Laver Arena
—
—

July 17, 2018

July 19, 2018

July 20, 2018

July 22, 2018

July 23, 2018

July 25, 2018

July 27, 2018

July 28, 2018

August 3, 2018
Sydney
Qudos Bank Arena
—
—

August 4, 2018

August 6, 2018

August 7, 2018

August 9, 2018

August 11, 2018

August 12, 2018

August 14, 2018
Brisbane
Brisbane Entertainment Centre
—
—

August 15, 2018

August 17, 2018

August 18, 2018

August 20, 2018

August 21, 2018

August 23, 2018

August 25, 2018
Sydney
Qudos Bank Arena
—
—

August 26, 2018

August 28, 2018
Melbourne
Rod Laver Arena
—
—

August 29, 2018

September 1, 2018
Dunedin
New Zealand
Forsyth Barr Stadium
—
—

September 4, 2018
Auckland
Spark Arena
—
—

September 5, 2018

September 7, 2018

September 8, 2018

September 10, 2018

September 11, 2018

Leg 3 — North America[1]

March 1, 2019
Sunrise
United States
BB&T Center
TBA
—
—

March 3, 2019
Tampa
Amalie Arena
—
—

March 5, 2019
Jacksonville
Jacksonville Arena
—
—

March 7, 2019
Columbia
Colonial Life Arena
—
—

March 9, 2019
Charlotte
Spectrum Center
—
—

March 10, 2019
Nashville
Bridgestone Arena
—
—

March 12, 2019
Atlanta
Philips Arena
—
—

March 14, 2019
Birmingham
Legacy Arena
—
—

March 16, 2019
Bossier City
CenturyLink Center
—
—

March 17, 2019
New Orleans
Smoothie King Center
—
—

March 19, 2019
Houston
Toyota Center
—
—

March 21, 2019
San Antonio
AT&T Center
—
—

March 23, 2019
Oklahoma City
Chesapeake Energy Arena
—
—

March 24, 2019
Dallas
American Airlines Center
—
—

March 30, 2019
Glendale
Gila River Arena
—
—

April 1, 2019
Denver
Pepsi Center
—
—

April 3, 2019
Salt Lake City
Vivint Smart Home Arena
—
—

April 5, 2019
Vancouver
Canada
Rogers Arena
—
—

April 6, 2019

April 8, 2019
Portland
United States
Moda Center
—
—

April 10, 2019
Sacramento
Golden 1 Center
—
—

April 12, 2019
Las Vegas
T-Mobile Arena
—
—

April 15, 2019
Fresno
Save Mart Center
—
—

April 17, 2019
San Jose
SAP Center
—
—

April 19, 2019
Inglewood
The Forum
—
—

April 26, 2019[b]
Detroit
Little Caesars Arena
—
—

April 27, 2019

April 30, 2019
Indianapolis
Bankers Life Fieldhouse
—
—

May 2, 2019
Milwaukee
Wisconsin Entertainment and Sports Center
—
—

May 4, 2019
Fargo
Fargodome
—
—

May 5, 2019
Saint Paul
Xcel Energy Center
—
—

May 7, 2019
Omaha
CenturyLink Center Omaha
—
—

May 9, 2019
Lexington
Rupp Arena
—
—

May 11, 2019
Columbus
Schottenstein Center
—
—

May 13, 2019
Toronto
Canada
Air Canada Centre
—
—

May 14, 2019

May 17, 2019[c]
Montreal
Bell Centre
—
—

May 18, 2019

May 21, 2019
New York City
United States
Madison Square Garden
—
—

May 22, 2019

Total
—
—

text: Notes

text:
Jump up ^ The concert of April 27, 2018, at Toyota Center in Houston was originally planned to take place on April 29, 2018, but was rescheduled to avoid any potential conflict with the Houston Rockets playoff game.[23]
Jump up ^ The concert of April 26, 2019, at Little Caesars Arena in Detroit was originally planned to take place on March 25, 2018, but was rescheduled due to illness.[25][9]
Jump up ^ The concert of May 17, 2019, at Bell Centre in Montreal was originally planned to take place on March 23, 2018, but was rescheduled due to illness.[25][9]


document_title: List of bodies of water by salinity

question_text: what is the salt content of the pacific ocean

text: List of bodies of water by salinity

text:
Part of a series on

Water salinity

Salinity levels

Fresh water (< 0.05%)
Brackish water (0.05–3%)
Saline water (3–5%)
Brine (> 5%)

Bodies of water

Seawater • Salt lake • Hypersaline lake • Salt pan • Brine pool • Bodies by salinity

v
t
e

text: This is a list of bodies of water by salinity that is limited to natural bodies of water that have a stable salinity above 0.5%, at or below which water is considered fresh. On average, seawater has a salinity of 3.5% (or 35 parts per thousand).

text: Water salinity often varies by location and season, particularly with hypersaline lakes in arid areas, so the salinity figures in the table below should be interpreted as an approximate indicator.

text:
Salinity, g/kg (‰)
Name
Type
Region or countries
Refs

474
Don Juan Pond
Salt lake
Antarctica
[1]

433
Gaet'ale Pond
Salt lake
Ethiopia
[2]

400
Lake Retba
Salt lake
Senegal
[citation needed]

350
Lake Vanda
Salt lake
Antarctica
[citation needed]

350
Garabogazköl
Lagoon
Turkmenistan
[citation needed]

348
Lake Assal
Salt lake
Djibouti
[citation needed]

337
Dead Sea
Salt lake
Israel, Jordan
[3]

85–280
Lake Urmia
Salt lake
Iran
[4]

50–270
Great Salt Lake
Salt lake
United States
[5]

180
Little Manitou Lake
Salt lake
Canada
[6]

50–99
Mono Lake
Salt lake
United States
[7]

44
Salton Sea
Salt lake
United States

38
Mediterranean Sea
Mediterranean sea
Southern Europe, Levant, North Africa
[8]

36–41
Red Sea
Mediterranean sea
Middle East
[9]

30–40
Lake Natron
Salt lake
Tanzania
[10]

35
Pacific Ocean
Ocean

35
Atlantic Ocean
Ocean

[11]

28–32
Beaufort Sea
Marginal Sea
North of Alaska and northern Canada
[12]

0.13–31.73
Chilika Lake
Lagoon
India
[13]

13–23
Black Sea
Mediterranean sea
Eastern Europe, Turkey
[14]

23
Lake Van
Salt lake
Turkey
[15]

12.5
Caspian Sea
Inland sea
Central Asia
[16]

11.4
Sarygamysh Lake
Salt lake
Turkmenistan, Uzbekistan
[17]

10
Baltic Sea
Mediterranean sea
Northern Europe
[18][n 1]