The framework objective of the present paper is to inform and broaden knowledge in this area less publicized, it is intended for both those who pay taxes and those who follow and collect them. The confusion and rout displayed by mass-media people and the finding bodies in cases of economic ("engineering") manoeuvres that involve offshore entities residing in Delaware, British Virgin Islands, Panama, Cyprus, Luxembourg and Liechtenstein, seem to confirm the usefulness of the information contained in this study. The use of offshore companies, banking and financial facilities, of tax havens and other products (like "on paper" companies - or "ghost" ones, trusts, transfer pricing, captive insurances, etc.) constitutes a current international practice and not always risk-free. The international organizations are trying to prevent the use of tax havens as bases of criminal activities, but also the obvious migration of important financial institutions. Currently, banks and financial companies (insurance companies, mutual funds and investment trusts) established in offshore financial centres control directly or indirectly 50% of the world market liquidity.