Multinational companies have contributed to the rapid development of globalization. Offshore financial centers are increasingly important in the operations of multinational companies. The advantages offered by offshore financial centers such as low taxes, lack of regulation and data privacy policies have created conditions for increased evasion and manipulation by multinational companies. Multinational companies, with various corporate structures and methods of transferring financial resources, take advantage of the aforementioned characteristics to increase their profits. Through their operations, they influence the national economies from which they transfer income and do not pay tax obligations, but they also influence the economies of offshore financial centers to which they transfer income. International organizations are trying to limit the activities of multinational companies in offshore financial centers with various initiatives. However, the pace of globalization has probably outstripped the pace of innovation in the rules of measurement, increasing the tension between the nature of economic activity and the measurement system that tries to keep up with it. The thesis analyzed the activities of selected multinational companies and presented their corporate structures, which successfully used the advantages offered by offshore financial centers. Due to the availability of information, selected companies are those which were the subject of court proceedings. Proposals and possibilities for limiting such activities are given in the conclusion, taking into account that the purpose is the coexistence of the state and multinational companies for mutual benefit.