Yesterday, the International Consortium of Investigative Journalists (ICIJ) revealed the Panama Papers…In a nutshell, the Panama Papers expose how some prominent individuals…from around the world have hidden money and avoided tax, using the services of Mossack Fonseca…As I was reading about this, one point particularly attracted my attention. As noted in The Guardian, “using offshore structures is entirely legal”. And this, I think, is the biggest challenge for those of us working in the field of business and human rights…The problem with the use of offshore structures is that it quickly becomes difficult to distinguish between what is legitimate business and what is in reality a convenient way to break the law, hide assets illegally obtained, pay less or no tax, etc.