Case-Based Study on the Tax Implications of Offshore Financial Centres (OFCs)
Abstract
Offshore Financial Centres (OFCs) offer multinational corporations’ various strategies to minimize their tax obligations. This paper aims to provide a detailed understanding of the concept of OFCs and how MNCs leverage them to reduce tax payments. The methods and approaches used by MNCs to lower their tax liabilities are illustrated through the case studies of Microsoft and Vodafone. DOI - https://doi.org/10.65525/SVUP.9788199651500.2026.111-119.
Fields of Study & Subjects
Corporate Taxation and Avoidance
Taxation and Legal Issues
Economic and Fiscal Studies
Publication details
- Pages
- 111–119
- Publication date
- 1 January 2026
- Language
- EN
- Document type
- Book chapter