Offshore Portfolio Investment Strategy - OPIS

A tax shelter product designed to create large, seemingly real losses to be used for tax sheltering. This tax shelter involves creating a shell company, which enters into a long chain of sophisticated and complex financial investments. These investments usually create fake accounting losses that are more than 100 times larger than the real financial loss. Ultimately, these large losses are then used to offset legitimate capital gains, allowing the tax shelter's creators to pay less tax.

OPIS represents only one of the many unethical tax shelter products that were used in the late 1990s. As these abusive strategies became more and more popular, the IRS started to perform audits on those using this strategy in order to dissuade its use.

By the time the IRS took action, millions, if not billions, of tax dollars were being defrauded. For example, one OPIS user spent about $550,000 to create a fake accounting loss of $60 million. Although the use of OPIS was eventually stopped, other unethical tax sheltering strategies, such as bond linked issue premium structures , emerged to take its place.





深圳投融网商务有限公司是一家专注企业投融资与上市服务的专业机构。公司团队来自国内外的投行精英，具备丰富的国内外的投资银行从业经验，拥有丰富的金融、财务、管理、审计、法律等专业知识与上市辅导经验。

投融网（www.ipo.hk）创建于2011年，拥有300万+俱乐部成员，涵盖银行、券商、信托、政府平台公司、上市公司、拟上市公司、融资租赁公司、商业保理公司、公募基金、私募基金、风险投资机构、天使投资机构、律师事务所、会计师事务所、评估机构、新闻媒体、高净值个人投资者等。秉承链接、赋能、共赢的经营理念，构建了高效的投融资与上市服务生态圈。

欢迎各类机构洽谈合作。

邮箱：service@ipo.hk
电话：0755-33572246