OFFSHORESS18 was a beachwear collection consisting of three swimsuits, two pairs of swim shorts and a beach towel. The apparel was produced in an edition of 90 total items and sold through an international corporate structure set up by DMSTFCTN. Any customer purchasing beachwear from an online shop triggered a tax avoidance scheme whereby the revenue from the sale would be moved to a tax haven in order to avoid corporate tax. The resulting savings were distributed back to members of the public who had originally invested in the collection by purchasing shares in the company producing it, and the scheme is documented through diagrams printed on the apparel. OFFSHORESS18 aimed to test a functional model of an offshore corporate structure by circulating a small amount of money through it, letting buyers and investors alike witness the process from an advantageous point of view.