The criminal trial of 27 Mossack Fonseca employees, central to the Panama Papers scandal, has commenced in Panama.

Founders Jürgen Mossack and Ramón Fonseca Mora face charges and potential 12-year prison sentences.

New Panamanian legislation and prior acquittals may impact the complexity of the trial.

International fallout from the Panama Papers included political resignations and over $1.36bn in recovered taxes globally by 2021.

The trial includes 32 individuals, with 4 tried in absentia, and is expected to conclude by April 26.

The prosecution has compiled 528 volumes of evidence and is pushing for a strong, 'exemplary' sentence.

The Panama Papers have spurred legal actions worldwide, including in Brazil's 'Lava Jato' operation and against tax evasion in the US.