Over the past three years, Syria's air force has rained death on more than 21,000 civilians. Their bodies ripped apart by exploding barrel bombs. Missiles dropped on homes, businesses, bus stops, even hospitals.

在过去三年里，叙利亚空军向两万一千多名平民倾泻了死亡。爆炸的桶装炸弹将他们的身体撕得粉碎，导弹落在民宅、商铺、公交车站，甚至是医院上。

These war crimes have been well documented. Not so the part played by the shadowy world of offshore finance. Behind the scenes, companies using offshore tax havens were accused of supplying fuel to the Syrian air force.

这些战争罪行早已有大量记录。然而，离岸金融这个阴暗世界所扮演的角色，却鲜少被揭示。在幕后，有人指控，一些利用离岸避税天堂的公司向叙利亚空军供应燃料。

In 2014, multiple governments, including the UK and US, issued bans on doing business with these companies. But now, a new global investigation has revealed that a Panamanian firm helped these companies operate, as attacks in Syria continued. That firm, Mossack Fonseca, is a key player in a sprawling, secretive industry that the world's rich and powerful use to hide assets and skirt rules by setting up front companies in far-flung jurisdictions.

2014年，包括英国和美国在内的多个政府发布禁令，禁止与这些公司开展业务。但如今，一项新的全球调查披露，在叙利亚空袭仍在持续之际，一家巴拿马公司帮助这些企业继续运作。这家公司名为莫萨克·冯塞卡（Mossack Fonseca），是一个庞大而隐秘行业中的关键角色——世界各地的富豪和权势人物正是通过这个行业，在遥远的司法辖区设立空壳公司，以隐藏资产、规避规则。

More than 300 journalists trawled through millions of leaked records from Mossack Fonseca to expose an alarming list of clients involved in bribery, arms deals, tax evasion, financial fraud and drug trafficking. Behind the invoices, emails and paper trails are real victims. In Russia, businessmen kidnapped orphaned girls as young as 13, raped them, then sold them to others for sex.

300多名记者翻查了莫萨克·冯塞卡泄露出的数百万份文件，揭露了一份令人震惊的客户名单，其中涉及行贿、军火交易、逃税、金融诈骗和毒品交易。在那些发票、邮件和书面记录背后，是一个个真实的受害者。在俄罗斯，一些商人绑架年仅13岁的孤女，对她们实施强奸，并将她们贩卖给他人进行性剥削。

One of the alleged ringleaders was a client of Mossack Fonseca's. When the firm discovered their client was a pedophile, they decided they were not legally obliged to report his offshore business activities to authorities. In Uganda, a company that wanted to sell a prospective oil field paid Mossack Fonseca to help it avoid $400 million in taxes.

其中一名被指控的幕后主使正是莫萨克·冯塞卡的客户之一。当该公司发现这名客户是恋童癖者时，他们却认定自己在法律上没有义务向当局报告其离岸商业活动。在乌干达，一家想要出售潜在油田的公司向莫萨克·冯塞卡付费，要求其协助逃避4亿美元的税款。

It was simple paperwork. The company's address was changed from one tax haven to another. In a country where one in three people live on less than $1.25 a day, $400 million represents more than the government's annual health budget.

这一切只是简单的文书操作——把公司的注册地址从一个避税天堂转移到另一个。在一个每三个人中就有一人每天生活费不足1.25美元的国家，4亿美元相当于政府一整年的医疗卫生预算还要多。

Uganda spent years in court trying to force the company to pay its taxes. Meanwhile, hospitals in the shadow of the oil field lacked funds for even the most basic equipment. Patients slept on floors.

乌干达政府花了数年时间打官司，试图迫使这家公司缴纳税款。与此同时，油田附近的医院却连最基本的设备都缺乏，病人只能睡在地板上。

They were asked to bring their own medical supplies, like sterile gloves and cotton balls. It was a surprise to me because I expected all this equipment to be at the health centre. When all these things are not there, nurses say we cannot work anew.

病人被要求自带医疗用品，比如无菌手套和棉球。这让我感到震惊，因为我原以为这些设备本就应该在医疗中心配备齐全。当这些东西都没有时，护士们只能说：我们根本无法开展工作。

At times we are forced to leave and return home unattended to. Some women have lost their lives and babies. Uganda ranks among the worst 10 countries in the world for high maternal, newborn and child mortality rates due to a lack of access to good health care.

有时，我们被迫离开，让产妇无人照看地回家。一些妇女和婴儿因此失去了生命。由于缺乏良好的医疗服务，乌干达在孕产妇、新生儿和儿童高死亡率方面，位列全球最差的十个国家之一。

The offshore industry has recently come under fire for enabling dubious activities like these. But firms like Mossack Fonseca have helped clients continue to operate behind a veil of secrecy. Until this shadowy world is held accountable, international criminals will keep doing business, tax dollars will be dodged and bombs will continue to fall。

近年来，离岸金融行业因助长此类可疑活动而备受抨击。但像莫萨克·冯塞卡这样的公司，仍然帮助客户在秘密的掩护下继续运作。只要这个阴暗的世界不被追究责任，跨国犯罪就会持续进行，税款将不断被逃避，炸弹也将继续落下。