A performance exploring tactics of corporate secrecy observed in tax havens, held on February 4, 2018 at transmediale festival in Berlin.
The performance plays with the indeterminacy surrounding companies registered in tax havens, often existing solely in the form of documents scattered across a number of archives, and as such accessible by specific people, in specific locations and at specific times.
The performance could be attended in person or live-streamed. During the performance, the directors of two companies part of a larger Offshore Investigation Vehicle set-up by the artist, meet in order to distribute money held by the first, offshore, company to the shareholders of the second company, registered onshore. The money amounts to the tax savings on the revenue from sales made through the Offshore Investigation Vehicle as part of a wider tax evasion scheme.
A narrator describes the meeting unfolding on-stage for viewers both online and present in the room: taken at face value, two independent companies are agreeing on a loan. However, an alternative narration of the same events is simultaneously displayed to those in the room, contradicting the course of action by offering insights on the existing relationships between the two companies.
Both versions of events are true, as the accuracy of each narration is only assessable from the perspective any viewer is afforded.