Where has all the money gone? That's what Ellen Martin (Meryl Streep) wants to know. She just lost her husband in a tragic accident on a tour guide boat and in the wake of such a miserable turn of events has been informed that the company behind the boat her significant other perished on has lousy insurance that won't be giving her any kind of pay-out to help soothe her turmoil. Who could be behind such a scam? Well, that would be Jurgen Mossack (Gary Oldman) and Ramon Fonseca (Antonio Banderas), two men running an insurance company that operates numerous shell companies that allow the wealthiest people on the planet to keep their money secure and free of being taxed. It benefits the powerful but for everyday individuals like Ellen Martin, it only produces nightmares.
