Artificial Intelligence and Strategic Innovation: Insights from Marketing, Finance, and Economic Growth
Articles

Case-Based Study on the Tax Implications of Offshore Financial Centres (OFCs)

PDF
  • Moumita Acharya
Moumita Acharya
Assistant Professor, Department of Business Management, Swami Vivekananda University

Published 2025-12-24

How to Cite

Acharya, Moumita. “Case-Based Study on the Tax Implications of Offshore Financial Centres (OFCs)”. Swami Vivekananda University Press, Dec. 2025, pp. 111-9, https://swamivivekanandauniversitypress.com/index.php/svup/article/view/337.

Copyright (c) 2025 Swami Vivekananda University Press

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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

PDF