Because of the high-profile nature of the Panama Papers, hackers often name viruses or "remote access trojans" (RATs) after famous leaks to trick curious users into downloading them.
You do not need to download suspicious .rar files to explore this content. The ICIJ maintains a searchable, safe Offshore Leaks Database where you can look up specific names or companies officially linked to the 2016 leak.
Bank statements, loan agreements, and financial reports for offshore companies.