BERLIN — The fallout from a massive leak of records on offshore accounts dragged a growing number of leaders and celebrities into the spotlight Wednesday, with a Bollywood actor, a race car driver and Ukraine’s president among those denying they evaded taxes. The reports center on millions of documents detailing how the rich and powerful use shell companies in low-tax states like Panama or the Cayman Islands, sometimes giving them fanciful names like “Goldfinger” or “SkyFall.” The suspicion that such accounts are used to skirt taxes prompted a rush of denials, statements and, in some cases, media blackouts. Ukrainian President Petro Poroshenko was the latest high-profile politician to face scrutiny over the issue, denying he had meant to evade taxes by putting his candy company offshore.