The OFFSHORE INVESTIGATION VEHICLE is an international corporate structure set up to model corporate financial practices observed in tax havens to grasp their inner workings. The OFFSHORE INVESTIGATION VEHICLE consisted of Empire Management Limited, a UK private limited company directed by members of DMSTFCTN; Invest. One Limited, a Seychelles International Business Company directed by a nominee called M.A.D Farmer; and a corporate bank account, held by Invest. One Limited with Euro Pacific Bank in Puerto Rico.

The vehicle's structure and operational scope was explored through lectures, performances and exhibitions, and members of the public could join it by purchasing shares in Empire Management Limited, gaining an ability to participate and vote in general meetings now documented on the UK's registrar of companies. Detailed information on the set up and use of the vehicle is available as a PDF.