Leaked corporate records analyzed by The Guardian, The Bureau of Investigative Journalism (TBIJ) and the Organized Crime and Corruption Reporting Project (OCCRP) suggest that aides and Deloitte Cyprus personnel backdated paperwork involving companies linked to Roman Abramovich, offshore assets and tax or disclosure obligations. The reports describe alleged conduct, not a final court finding; Abramovich and his associate Eugene Tenenbaum denied wrongdoing, and Deloitte Cyprus said it acts in compliance with applicable laws.
What the investigations say happened
The reports, published on October 12, 2026, are based on leaked Cyprus Confidential corporate correspondence and financial records. They describe paperwork for companies linked to Abramovich being created or backdated so that transfers or arrangements appeared to have happened earlier than they did. The alleged timing could make assets appear to have been moved before heightened tax or transparency requirements took effect. That is the investigators’ interpretation of the records, not a judicial determination that a particular tax was evaded.
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TBIJ says its analysis identified more than 1,000 backdated records involving more than 100 companies between 1999 and 2013. It reports that some documents carried timestamps up to five years earlier than their creation. TBIJ also says Deloitte later signed off on accounts for some companies as “true and fair,” in some cases relying on documents the firm had helped prepare. These counts and descriptions are TBIJ’s findings from its analysis, not figures established by a court. TBIJ’s October 12, 2026 investigation details its findings.
What assets and arrangements are described
OCCRP’s review of the leaked material describes two distinct cases. The figures below are amounts reported by OCCRP, not court-established values or proof that the sums were subject to tax evasion.
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| Case | Reported amount and material | What is not established |
|---|---|---|
| Kravin account and Sibneft proceeds | OCCRP reports a plan involving nearly $2 billion in bank deposits connected to proceeds from the sale of Sibneft shares. | OCCRP says it could not independently confirm whether the dividend arrangement was implemented. It notes that Cyprus’s register had no 2003 or 2004 Kravin financial statements. |
| Separate company case | OCCRP describes a separate case involving assets valued at nearly $700 million. | The reported figure and records do not, by themselves, establish that the assets were transferred as planned or that the amount represents tax evaded. |
Both cases are reported in OCCRP’s October 12, 2026 investigation. Its account distinguishes records describing proposed arrangements from independent confirmation that an arrangement took effect.
Why the paperwork’s dates matter
The central allegation is not simply that offshore companies held assets. The reports focus on whether paperwork was made to show an earlier date than its actual creation, potentially making an asset transfer or corporate decision appear to predate relevant tax or disclosure requirements. OCCRP says the reported plans followed increased Cypriot tax and transparency requirements for foreign-owned and private firms. TBIJ describes British Virgin Islands (BVI) entities as a means of reducing tax exposure and obscuring Abramovich’s name. Those are the outlets’ explanations of the structures’ purpose and context.
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A backdated document does not by itself establish that the underlying transaction was fictitious or that a law was broken. Tenenbaum’s lawyers argued that a backdated document is not necessarily improper if it records an agreement reached earlier. An independent forensic accountant cited by TBIJ said supporting documentation should not have been backdated if the structures and decisions were not yet in place. The distinction turns on the underlying events and records, not just the date printed on a document.
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What the named parties said
Abramovich and Tenenbaum
Abramovich’s lawyers denied wrongdoing. OCCRP reported their statement that there was no evidence Abramovich “participated in, authorised or knew of” plans to prepare, backdate or falsify records. The Guardian also reported that his lawyers said he relied on professional advisers. The Guardian’s October 12, 2026 report describes the allegations and response.
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Tenenbaum denied participating in, authorising or knowing of improper backdating and said he relied on specialist advice. His lawyers also made the argument about documents recording earlier agreements described above.
Deloitte Cyprus
Deloitte Cyprus said: “Deloitte Cyprus acts in compliance with applicable laws.” It also said it could no longer access correspondence from more than 20 years ago. OCCRP reported that Deloitte Global did not reply to its questions. These responses do not resolve the allegations about the specific records described by the outlets.
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What remains unresolved, and what is separate
The investigations rely on leaked records and reporting analysis; the allegations should not be treated as findings by a court. In particular, OCCRP says it could not independently confirm whether the Kravin arrangement was implemented. The reported amounts should not be read as amounts of tax evaded.
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OCCRP also reported a separate Jersey investigation concerning suspected money laundering related to Sibneft sale proceeds. It is distinct from the alleged backdating described here. As of October 12, 2026, OCCRP said no charges had been brought in that Jersey matter.
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How experts characterized the allegations
Andrew Mitchell KC, whom The Guardian identifies as an expert in financial crime and tax law, called the alleged scheme “a blatant move to protect from legitimate taxation assets which should otherwise have been subject to tax”. That is Mitchell’s characterization, not a legal ruling.
Alex Cobham, identified by TBIJ as chief executive of the Tax Justice Network, said: “This wasn’t something Deloitte reluctantly went along with. They appear very much to have been part of the design process”. TBIJ described this as Cobham’s assessment based on the evidence shown to him.
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