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Amazon quietly established A9 last year as a subsidiary in a large office building here.
The "intellectual property" of the company can be held in a subsidiary in a low-tax country.
Mr. Strzhalkovsky held the shares he was acquiring with the company's proceeds in a subsidiary, in a circular form of ownership not uncommon in Russian corporations.
Companies have been able to offset the costs of acquisitions, or losses made in a subsidiary in a different city or abroad, against their profits.
In 2008, he criticised Gordon Brown over the nationalisation of Northern Rock after it emerged the bank had a subsidiary in a tax haven.
An increasingly popular strategy is to transfer ownership of the multinational's main intellectual property to a subsidiary in a tax haven, then charge other subsidiaries in higher-tax countries for use of it.
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A subsidiary in Japan pleaded guilty to a criminal charge.
Over the year the group established a subsidiary in India, and a joint venture in China.
The Paris-based company has had a subsidiary in China, a joint venture with a government partner called Alcatel-Lucent Shanghai Bell, for three decades.
Airbus recently set up a subsidiary in France to build a two-seater pilot-training aircraft called the E-Fan.
Aetna recently used a subsidiary in Vermont to refinance a block of health insurance policies, reaping $150 million in savings, according to its chief financial officer, Joseph M. Zubretsky.
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