Let's say you register two companies: 1. Company A in Caymans or another 0% tax jurisdiction that you are sole beneficiary of. 2. Company B in your local country that you are sole beneficiary of. 3. Offshore bank account for Company A. 4. Local bank account for Company B. Your local Company B "buys" services or patents from the offshore Company A, showing losses or reporting 0$ profit and what not. Then Company A later "loans" local Company B money and you still don't pay profit for it since it is a loan. Ok, so let's say this gets reported by CRS. So what? Technically it is a legal structure. Kind of like a simplified Dutch-Irish sandwich. Criticisms?