Offshore Company Incorporation Documents in the British Virgin Islands and their Translation into Spanish: a Contrastive Approach based on Comparative Law applied to translation

Today’s complex global tax landscape has led to an unprecedented interest in global tax evasion, as reflected in the Global Tax Avoidance Report of the European Parliament’s EU Tax Observatory 2024, which has certainly had an impact on the translation of legal, socio-economic and financial texts. News about tax evasion in tax havens is frequently reported in the media. This huge volume of socio-economic information also generates a significant volume of business for the translation industry. Specifically, this study deals with the translation of so-called offshore companies, with special reference to terminological aspects and their equivalences in Spanish and English. From an approach based on comparative law, we will focus on the incorporation documents of such companies in the British Virgin Islands.