The phrase off shore is not really applicable. There are many many corporations with operations scattered across the world.
They have staffs that operate seamlessly where ever located. The country of origin is not as important as it was during the mercantile age because owners and operations are truly global.
Caterpillar, Siemens, Toyota, General Motors, Nestle are examples
I see you either decided to pick a nit or you didn't understand my point. Let me make it clearer in case you didn't understand. Any time a corporation can save taxes (which are an expense for which NOTHING of value is received) by geographic shuffling they should do it.