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Why are Americans not included in the Panama Papers?

Pedestrians talk near a parking lot outside the building housing the offices of the Mossack Fonseca law firm in Panama City, Panama on April 5, 2016. (Photo by Susana Gonzalez/Bloomberg/Getty)
Pedestrians talk near a parking lot outside the building housing the offices of the Mossack Fonseca law firm in Panama City, Panama on April 5, 2016.