This paper presents a study about offshore investments. It offers a broad analysis of the most popular structures used to carry those investments, the reasons why individuals and corporations choose this path and places that offer benefits for foreign investors. It also presents a discussion about the point of view of some international organizations regarding the use of offshore jurisdictions. Since the author is from Brazil, a brief description of the Brazilian laws for investors that "go offshore" is included in addition to the American laws. The work experience of the author with the subject was a good source of information to conclude that the benefits that can be obtained by the use of offshore entities depend on a number of factors, including the investor’s objectives, residency or citizenship, as well as the countries in which the entity will be doing business and that the offshore world will have to put in practice new procedures to keep the offshore industry alive, because of the many recent international reports.
Safrin, Ana Maura M., "Offshore Investments" (2002). LLM Theses and Essays. 48.