The first tranche of documents obtained by the International Consortium of Investigative Journalists (ICIJ) focused on PwC’s work for over 300 clients including Shire Pharmaceuticals, FedEx, Pepsi Cola, IKEA and other household names.

Now the ICIJ has released details of another 35 companies which also adopted complex tax structures based in Luxembourg on the advice of all of the Big Four firms. They include entertainment group Walt Disney Co, and industrial conglomerate Koch Industries, both of whom are said to have been advised by EY.

Other names on the new list are Skype, Hutchison Whampoa and private equity firm Warburg Pincus.