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Multinational companies, wealthy individuals, heads of state, politicians and sports stars from around the world, including many from the UK.
Some of the biggest names to emerge so far include the Queen, Facebook and Donald Trump's cabinet members and advisers.
They said his practice was to rely on professional advice, and he was not concerned with day-to-day management of his business, according to investigators working for the France 2 TV Channel.
Hamilton set up another Isle of Man company to buy a £1.5m motorhome that he used at racetracks, and no VAT appears to have been paid on that purchase either.
I am part of a much bigger picture.’ Rita De La Feria, professor of tax law at Leeds University, told the BBC: 'If private usage of the jet is being disguised as business usage of the jet, then what you essentially have is a tax avoidance scheme.'You're using it for your own private interests, you're going on holidays, meeting friends.
Critics also say the secrecy makes it easy for companies to hide wrongdoing.The Mercedes star's social media account shows him using the plane to jet off to holidays across the globe, while he has also posed on board with his two bulldogs, Roscoe and Coco.The accountancy firm EY and Appleby, the law firm at the centre of the Paradise Papers leaks, helped Hamilton and others set up seemingly artificial leasing businesses through which they rented their own jets from themselves.This year’s Sunday Times Rich List put his personal wealth at £131 million.He said when it was published: ‘I race in 19 different countries, so I earn my money in 20 different places and I pay tax in several different places, and I pay a lot here as well.‘I am contributing to the country and, not only that, I help keep a team of more than 1,000 people employed.