“Pandora’s Papers: An Analysis of Shell Companies and Financial Frauds”; *Amritha Nandini P. J., Symbiosis Law School, Hyderabad; **Andrea Geraldine Vanspall, Symbiosis Law School, Hyderabad; ***Dharsana J., Symbiosis Law School, Hyderabad | [https://doi-ds.org/doilink/09.2024-47728966/P034/024/008]