Offshore A-Z is a digital repository of companies operating across major tax havens. Offshore A-Z exploits the inscrutability of such companies to speculate on their possible nature and intent. Each company listed on here is real, but the information surrounding these consist of both actual records, obtained by dmstfctn, and speculative images and mission statements, generated by algorithms.

Tax havens, or secrecy jurisdictions, employ laws and corporate regulations different from those of most jurisdictions, using secrecy as a prime tool. Furthermore, the agents operating offshore on behalf of clients elsewhere have been observed by dmstfctn to willfully introduce mistakes in the records held on the companies they help forming. (Offshore Investigation Vehicle)

When offshore companies are but a bundle of papers held in private storages, these practices contribute to a number of possible configurations of any given offshore company, whose records are at once factually correct and conveniently flawed.

Offshore A-Z plays with the idea that truth is not one nor static, and that it does not need to be upheld equally at all times or in all fora.

Obtaining the data

The data contained within Offshore A-Z comes from a number of sources. Prior to the Offshore Leaks, the snippets of information available on offshore companies were largely confined to the outdated online registrars kept by tax havens, as an empty gesture towards transparency. Employing data scraping techniques, dmstfctn extracted records on hundreds of thousands of companies appearing in a number of such registrars.

Yielding varying amounts of information, and naturally full of gaps - sometimes full company details and descriptions, sometimes little more than a name - the records were cross referenced with data from the ICIJ’s Offshore Leaks as well as Financial Secrecy Index scores from the Tax Justice Network, and compiled into a single searchable database.

Training the algorithms

Algorithms were then trained to fill in the gaps in information. Using keywords from the company’s records as a trigger, the algorithms associate images with each nondescript company and complete missing fields by guessing possible incorporation dates or by generating corporate mission statement via a simple neural network. The coherency and accuracy of the neural network is directly undermined by the opaque source material, or incomplete input records. Finally, companies previously named in the Offshore Leaks ( for example) are hyperlinked to the relevant entry on the ICIJ database, allowing user to investigate further.

Compiling the template

The resulting information is autonomously built into a Web 2.0 page, employing a visual grammar similar to that used by existing registrars of companies. However, under intense scrutiny, the template mealts away revealing warm hues and floating forms.

This cycle of actions is repeated for each unreleased company found in the database and publicly announced by a Twitter bot.

Zooming in

Among the companies listed on the Offshore A-Z, a few appearing to be embedded in complex offshore vehicles were further investigated, resulting in three stories focusing on the funding behind Leave.EU, the corporate tax-avoidance of Barclays and the colonial origins of HSBC.

Offshore A-Z is a project by dmstfctn.

COS BON SO

Company Name COS BON SO
Date of Registration 1st September 2015
Company Objective 1. In particular, the continuation of the one-man business-driven company under the name "CBS Cos Bon So F & B '.
2 it in its own name and exercise for its own account of the Catering in the widest sense of the word
3 . it in his own name and on its behalf operate one or more cocktail lounges, restaurants, coffee shops, beer houses, ice houses, snack bars, nightclubs, dance halls adjoining bars and / or fast food facilities;.
4 to perform everything in the broadest sense related to entertainment and entertainment, such as but not limited to the recruitment and contracting of musicians and artists and generally produce and promote events and accompanying events,
5 dealing on own account and for third parties. in, including the purchase, sale, import and export - as well as the transit, wholesale, retail, agenturen- and commission trade in all appropriate merchandise, and more particularly, but not limited to:
a. all kinds of food, food and food products, dairy products, meat and meat products, fish and fish products, fruits and vegetables, cheese, chocolate, ice cream for consumption or a similar product and / or food, grocery items, tobacco, bakery products;
b. all kinds of strong, weak alcoholic and / or non-alcoholic beverages;
c. the manufacture, processing, handling and packaging of the products referred to in paragraph 5 under a and b;
d. It will set out in paragraph 5 sub a, b and c for much needed to be taken of the conditions contained in the Regulation and the Ordinance on distilleries;
6. delivering prepared and packaged meals and packaged beverages;
7. grooming, organize, produce, promote and supervise parties and receptions, shows, plays, ballet and other dance performances, events, dance events, live concepts, dinner shows, conventions, conferences, festivals and other gatherings and (tourist) activities and excursions, as well as the performance of all aspects of a catering company and the purpose of providing decorations, photographic and filming and the recruitment and contracting of musicians, artists and others;
8. hiring, under rent, lease, re-hiring of tables, chairs, table clothes, cutlery, crockery, chafing dishes, decorations, plants, locations in the broadest sense;
9. above will be needed as much subject to the conditions contained in the Regulation;
10. to participate in, cooperate with, the board implemented over or representation observing other companies and legal persons, whatever legal form. The company can only perform these activities in such a way that it can not be regarded as a trust office as referred to in Article 1 of the State Ordinance on the Supervision of Trust Offices;
11. investing its assets in securities such as shares and other securities in respect of bonds and other interest-bearing debt, by whatever name and in whatever form;
12. acting as finance and mediating in the realization of financing of all types of transactions. The company can perform these operations only in such a way that they do not credit system can be considered as a credit institution as defined in Article 1 paragraph 1 of the Ordinance Supervision. It is also expressly prohibited without exemption, to perform Banking transactions referred to in Article 48 of the Ordinance Supervision;
13. Investing directly or indirectly, of its assets in registered property and rights to acquire, possess, rent, lease, re or sublet, manage, develop, lease, lease, subdivide, drainage, develop, enhance, edit, cultivate and grow, sell or otherwise dispose of, or otherwise exploit of movable and immovable property as well as rights and interests relating to immovable property, the construction of infrastructure projects such as roads, pipelines and similar works on immovable property;
14. the provision of securities, in any form, also for debts of others, whether or not for contraprestatie;
15. partial or total building and / or secure a pension for the benefit of persons who conduct the management of the company and a significant belanghouder or former significant belanghouder are the company within the meaning of Article 11, paragraph c, at 10 of the income Tax Ordinance;
16. the performance of all work and all actions, which are related to the above in the broadest sense, arising therefrom or may be conducive thereto;
17. the above will be made to the extent permitted by and subject to the provisions under or pursuant to the relevant laws.
Country
aruba
Financial Secrecy Index [more info] 68
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