When Ellen Martin's (Meryl Streep) husband, Joe Martin (James Cromwell) dies suddenly in an accident, she's denied the insurance money. She investigates and discovers a pair of Panama City law partners—Jürgen Mossack (Gary Oldman) and Ramón Fonseca—(Antonio Banderas) are the reason behind her claim being denied.

In fact, the pair are exploiting the world’s financial system, allowing billionaires to set up elaborate shell companies to avoid paying local taxes, while denying money to honest people who have faithfully paid their insurance dues.

Based on the real-life 2016 document dump known as the Panama Papers.