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Osborne announced fresh measures to tackle avoidance schemes that used so-called offshore "employee benefit trusts" (EBTs).
One line of investigation is likely to focus on the possibility of an "economic hack", says Moyce, whereby an offshore employee is offered multiples of their annual salary in return for a tranche of customer data.
Between the years 2000 and 2011, Rangers entered into side-letter arrangements with a large number of its professional players under which Oldco Rangers undertook to make very substantial payments to an offshore employee benefit remuneration trust, with the intent that they should be used to fund payments to be made to such players in the form of loans.
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One telecoms company, says HfS, replaced 45 offshore employees, costing a total of $1.35m a year, with ten of Blue Prism's software robots, costing $100,000.
He said the company added about 10 more offshore employees to the work force it took on from BP. Canadian Natural Resources had a similar experience with Ninian, a North Sea field with fixed platforms originally built for Chevron.
Some founders who outsource, especially to third-world countries, treat their offshore employees there as third-class citizens.
The present study explores the relationship between perceived organizational support and health support from supervisors and workmates, and 'safety citizenship behaviour' (SCB) in offshore employees.
But today, for the average male 25-year old engineer, promoting diversity and inclusion or speaking out about improper treatment of offshore employees is unlikely to affect his pay, desirability in the job market, or working conditions.
In 2015 the government introduced the Border Force Act which made the disclosure of information about conditions inside offshore centres by employees punishable with up to two years in prison.
Finally the profits are often placed offshore, such as in employee trusts".
Companies are doing this by tweaking the ratio between on-site and offshore workers, sending fewer employees to the U.S. and utilizing them more efficiently in their Indian offices.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com