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Shakira was named in the ' Paradise Papers' leaks that detailed the offshore tax arrangements of numerous high-profile individuals, including musical celebrities such as Madonna and U2's Bono.

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Shakira turned down a deal offered to her by prosecutors to settle her case in July 2022, saying, via her Spanish public relations firm Llorente y Cuenca, that she 'believes in her innocence and chooses to leave the issue in the hands of the law.' The details of that potential deal were not made public. 'Her legal team had prepared the trial and were convinced we could demonstrate her innocence, but the circumstances changed and (Shakira) opted to accept the deal.' 'This has been a difficult decision that took time to reach,' defense lawyer Miriam Company told reporters.

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She briefly sat in front of the panel of judges, flanked by teams of prosecutors on one side and the defense on the other. The multiple Grammy and Latin Grammy winner waved and blew a kiss to a small crowd of bystanders before entering the courthouse.

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