If you ever need to do some offshoring - and as homo calculus inc. you know you'd better - 'Loophole for All' by Italian artist Paolo Cirio makes this available as a cheap, easy and pretty much legal service.
Loophole for All is a service to democratize offshore business for people who don't want to pay for their riches. It empowers everyone to evade taxes, hide money and debt, and get away with anything by stealing the identities of real offshore companies.
As in earlier projects, Cirio throws light on one of the more pernicious problems of our time by hijacking a failing system, following its globalized, neoliberal logic ad absurdum.
In this case, multinational companies paying little or no taxes by using elaborate offshore constructions (along with, say, a double Irish with a Dutch sandwich) are the root cause of many current problems, including starved governments, improbable politics and growing inequality, both in developing and developed countries. Ultimately, its unfairness - and seeming insolubility - can be viewed as a symptom of liquid modernity and the rapid evaporation of power from nation states into the global unaccountable cloud.
'Loophole for All' is part of 'The Value of Nothing' at Tent, Rotterdam.