Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens.
"Uncovering Offshore Financial Centers": The "Cayman Islands Conundrum".
Corporate haven, corporate tax haven, or multinational tax haven is used to describe a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourable tax regimes, and/or favourable secrecy laws, and/or favourable regulatory regimes.
"Uncovering Offshore Financial Centers": Relationship of Conduit and Sink Offshore Financial Centres
John Oliver, who made an HBO program on IP-based BEPS tools
Irish Taoiseach Enda Kenny and PwC (Ireland) Managing Partner Feargal O'Rourke
Stephen Donnelly TD Estimated US distressed funds used Section 110 SPVs to avoid €20 billion in Irish taxes on almost €80 billion of Irish domestic investments from 2012 to 2016.