11.   Goldman would make the investment through an offshore company, Hseu said.

12.   Helms-Burton has the full force of the United States behind it and would cause offshore companies to think twice.

13.   However, the SEC says it still can investigate an offshore company if the firm sells securities in the United States.

14.   In discussing one stock, Ensco International, an offshore drilling company, members were quick to ask questions about competitors and ask about valuations.

15.   Investigators allege that he paid money to Mariston Securities, an offshore company controlled by Zardari, as commissions or kickbacks for contracts awarded.

16.   Last November, he pleaded guilty to charges that he had helped create offshore companies that masqueraded as buyers of Scorpion software products.

17.   Margot Jacobs, an analyst at United Financial Group, a Russian investment bank, cautioned that the use of an offshore company was not proof of wrongdoing.

18.   Parker, who is British, and Pilaro helped them devise the tangled web of offshore companies and subsidiaries that make up DFS.

19.   Prosecutors said Prosperi wrote himself checks from the accounts of an offshore company set up by Donovan to buy Florida real estate.

20.   Taiwanese companies regularly ignore the rules by investing through offshore companies.