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Conduit and sink OFCs

Conduit and sink OFCs

Classification of tax havens.

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Readers' pathsAug 2026 – Oct 2026

Readers go next to

Share of the 410 clicks on its links

  1. Tax haven

    Place which charges very low taxes on profits.

    21%

  2. Offshore financial centre

    Corporate-focused tax havens.

    18%

  3. Dutch Sandwich

    Dutch withholding tax avoidance tool.

    17%

  4. Double Irish arrangement

    Irish corporate tax avoidance tool.

    13%

  5. Base erosion and profit shifting

    Multinational tax avoidance tools.

    11%

  6. Ireland as a tax haven

    Allegation that Ireland facilitates tax base erosion and profit shifting.

    6.6%

Readers come from

Share of the 1,518 readers arriving from another article

  1. Tax haven

    Place which charges very low taxes on profits.

    26%

  2. Economy of the Netherlands

    7.7%

  3. Offshore financial centre

    Corporate-focused tax havens.

    5.9%

  4. Financial centre

    Location with high concentration of commerce activity.

    5.7%

  5. Dutch Sandwich

    Dutch withholding tax avoidance tool.

    4.8%

  6. Base erosion and profit shifting

    Multinational tax avoidance tools.

    3.9%

  7. Gabriel Zucman

    French economist (born 1986).

    2.8%

  8. Bermuda Black Hole

    Corporate tax avoidance strategy.

    0.79%