A flag flies in late 2016 on a green lined with villas at the Trump International Golf Club, in Dubai, United Arab Emirates. The 18-hole golf course in Dubai bearing Donald Trump’s name exemplifies the questions surrounding his international business interests. Kamran Jebreili AP
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CSCEC appears in the Panama Papers, a massive data breach from law firm Mossack Fonseca whose publication last year lifted the veil on the secretive world of offshore companies, which can be used for legitimate business purposes but can also be used to evade taxes and launder money.

The documents show CSCEC had offshore companies listed in the Bahamas and in Panama, where it has projects. Mossack Fonseca subjected it to greater scrutiny, giving it Politically Exposed Person status, in part because of its state-owned status.

The company’s contract is for work on the Trump World Golf Club Dubai project, which boasts of “living on a grand scale” with a golf course designed by famed American golfer Tiger Woods, thousands of sleek, modern villas, restaurants, shops, schools, nurseries and a lake. The development touts it will house Dubai’s first tropical rainforest complete with waterfalls and tropical birds under a sky dome.

“This unparalleled development provides luxury living on a grand scale, with over 2,000 hotel apartments of varying size, all offering exceptional views of the development, the lake and the lush fairways of the Trump World Golf Club Dubai,” according to a brochure. “The properties are fully furnished and our staff is available to you 24 hours a day, to ensure that you enjoy premium service on a par with the world’s finest hotels.”

In February, Eric Trump and Donald Trump Jr., attended a ceremony to open the first golf club in Dubai after their father spent years trying to break into the Middle East market.

Trump International Golf Club Dubai, part of a larger project built by a development giant DAMAC Properties on the outskirts of Dubai, includes more than 100 Trump-branded villas selling from $1 million to $4 million.

Hussain Sajwani, DAMAC’s wealthy chairman, who has family members listed in the Panama papers, offered the Trump Organization $2 billion in deals following Trump’s election, according to both sides. Trump said he rejected the offers to avoid conflicts of interest.

“Over the weekend, I was offered $2 billion to do a deal in Dubai with a very, very, very amazing man, a great, great developer from the Middle East,” Trump said at a news conference in January. “And I turned it down. I didn't have to turn it down because as you know I have a no conflict situation because I'm president...But I don’t want to take advantage of something.”

Kevin G. Hall and Ben Wieder in Washington contributed to this report.

The Trump aide who tried to secure a management deal for Crandon Park golf cites the plan as one reason Trump should be seen as an environmental champion.