Routing the Profit | Tax Havens as Capital Infrastructure - Where the Money Rests, Sink OFCs & the Conduit Pairings

The first note and video in this series traced how corporate profit is routed; this one follows it to where it comes to rest. In the conduit–sink taxonomy, sinks are the terminal destinations — jurisdictions where foreign capital accumulates and effectively leaves the taxable base. The answer is never a single hop. It runs through a conduit, and the conduit is paired to a particular sink. Understanding the sink — and the pairing — completes the picture the first note began.

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