Abstract
An offshore company or a company offshore (offshore) expression is often said on the tongues of business owners and companies at the time of globalization of trade and capital, as it blended with this designation are large and clear in commercial transactions. As we can say that offshore company is a company with a legal entity is recorded in the a country other than the residence of the founders or the company is engaged in the activity. What is happening in reality is that there are countries that provide legal and tax environment comfortable for foreign capital to pay the owners of these funds to register their companies within the scope of its sovereignty. And therefore resort owners of capital to these countries as an alternative for the registration of their companies in their place the actual order to benefit from the advantages of this system, it is possible through these companies exercise commercial activities of various kinds, such as trade and project management, acquisition, or in order to manage as companies holding company and is ideal for investment through overseas.