The Offshore Investigation Vehicle (2017—2018) was an international corporate structure set up by the Demystification Committee to model offshore corporate financial practices. It aimed to grasp its inner workings by engaging directly with tax havens.
Crafted by consultants, littered with intentional mistakes and concealed by means of tax haven law, the Offshore Investigation Vehicle was invisible, and the companies and people within it appeared unrelated. It consisted of Empire Management Limited, a UK private limited company directed by the Demystification Committee; Invest. One Limited, a Seychelles International Business Company directed by a nominee; and a Euro Pacific Bank account held in Puerto Rico by Invest. One Limited.
Once setup, the Offshore Investigation Vehicle was joined by 58 members of the public through the issue of Empire Management Limited shares, allowing them to formally explore its structure and operational scope through meetings with the Demystification Committee, testing tax evasion schemes and corporate malpractice. Meetings were held in public or documented through paperwork published on the UK’s registrar of companies.