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The term offshore company or offshore corporation is used in at least two distinct and different ways. An offshore company may be a reference to: * a corporation or (sometimes) other type of legal entity which is incorporated or registered in an offshore financial centre or "tax haven";〔(【引用サイトリンク】title=Offshore corporations )〕 or * a company or corporate group (or sometimes a division thereof) which engages in offshoring manufacturing or business services.〔(【引用サイトリンク】title=Definition: offshore )〕 The former use (companies formed in offshore jurisdictions) is probably the more common usage of the term. In isolated instances the term can also be used in reference to companies with offshore oil and gas operations. ==Companies from offshore jurisdictions== In relation to companies and similar entities which are incorporated in offshore jurisdictions,〔(【引用サイトリンク】title=Offshore. What does it mean? )〕 the use of both the words "offshore" and "company" can be varied in application. The extent to which a jurisdiction is regarded as offshore is often a question of perception and degree.〔(【引用サイトリンク】title=Identifying tax havens and offshore financial centres )〕 Classic tax haven countries such as Bermuda, British Virgin Islands and the Cayman Islands are quintessentially offshore jurisdictions, and companies incorporated in those jurisdictions are invariably labelled as offshore companies. Thereafter there are certain small intermediate countries such as Hong Kong and Singapore (sometimes referred to as "mid-shore" jurisdictions) which, whilst having oversized financial centres, are not zero tax regimes. Finally, there are classes of industrialised economies which can be used as part of tax mitigation structures, including countries like Ireland, the Netherlands and even the United Kingdom, particularly in commentary relating to corporate inversion. Furthermore, in Federal systems, states which operate like a classic offshore centre can result in corporations formed there being labelled as offshore, even if they form part of the largest economy in the world (for example, Delaware in the United States). Similarly, the term "company" is used loosely, and at its widest can be taken to refer to any type of artificial entity, including not just corporations and companies, but potentially also LLCs, LPs, LLPs, and sometimes partnerships or even offshore trusts. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Offshore company」の詳細全文を読む スポンサード リンク
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