
1) International taxation
Found on
https://www.crosswordclues.com/clue/offshore-bank

An offshore bank is a bank located outside the country of residence of the depositor, typically in a low tax jurisdiction (or tax haven) that provides financial and legal advantages. These advantages typically include: While the term originates from the Channel Islands being `offshore` from the United Kingdom, and most offshore banks are located.....
Found on
http://en.wikipedia.org/wiki/Offshore_bank
No exact match found.