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Argentine prosecutors had linked those Nevada-based companies to a corruption scandal involving an associate of former presidents Néstor Kirchner and Cristina Fernández de Kirchner. They indicate that the firm controlled MF Nevada’s bank account and the firm’s co-founders and another Mossack Fonseca official owned 100 percent of MF Nevada.

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The company held bonds originally worth millions of dollars in three giant Icelandic banks that failed during the 2008 global financial crash, making it a creditor in their bankruptcies.

Gunnlaugsson’s government negotiated a deal with creditors last year without disclosing his family’s financial stake in the outcome.

A police document says that, in one instance, an employee of the firm’s Brazil branch sent an email instructing co-workers to hide records involving a client who may have been the target of a police investigation: “Do not leave anything.

I will save them in my car or at my house.” In Nevada, the leaked files show, Mossack Fonseca employees worked in late 2014 to obscure the links between the law firm’s Las Vegas branch and its headquarters in Panama in anticipation of a U. court order requiring it to turn over information on 123 companies incorporated by the law firm.

Gunnlaugsson has denied in recent days that his family’s financial interests influenced his stances.

The leaked records do not make it clear whether Gunnlaugsson’s political positions benefited or hurt the value of the bonds held through the offshore company.

He and his wife shared ownership in an offshore company in the British Virgin Islands when he entered parliament in 2009.

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