OFFSHORE SS18 is a tax evasion scheme and beachwear collection consisting of three swimsuits, two pairs of swim shorts and a beach towel. The apparel was produced in an edition of 90 total items and sold through an international corporate structure set up by the DEMYSTIFICATION COMMITTEE in order to model offshore corporate financial practices.

Any customer purchasing beachwear from an online store triggered a tax evasion scheme whereby the revenue from the sale would be moved to a tax haven in order to evade corporate tax. The resulting savings were distributed back to members of the public who had originally invested in the collection by purchasing shares in the company producing it.

The work aims to test a functional model of an offshore corporate structure by circulating a small amount of money through it and, in doing so, to further let investors directly witness the process of "offshoring" money. The tax evasion scheme is documented through diagrams printed on the apparel.