OFFSHORE

Located abroad (to avoid domestic tax) (8)

Solution has appeared in 2 crosswords (1 across and 1 down):

• Quick crossword No 16,165 — 2022-02-28 00:00:26
  16A: Away from land (8)
• Quick crossword No 15,792 — 2020-12-17 00:00:23
  5D: Located abroad (to avoid domestic tax) (8)