The database became accessible from 18:00 GMT at offshoreleaks.icij.org.
The Panama Papers have shown how some wealthy people use offshore firms to evade tax and avoid sanctions.
The papers belonged to Panama-based law firm Mossack Fonseca and were leaked by a source simply known as “John Doe”. The company denies any wrongdoing.
Last week it issued a “cease and desist ” order to prevent the database being made public but the organisation that has the documents, the International Consortium of Investigative Journalists (ICIJ), went ahead. READ MORE OF THIS