Onshore wind refers to turbines located on land, while offshore turbines are located out at sea or in freshwater.
While offshore jurisdictions tend to attract foreign capital with low tax rates, they may be doing much more than shortchanging the Internal Revenue Service.
Solar energy (not much use in cloudy Germany) would get less, while offshore wind power would get more.Only the most stubborn optimists think this will be enough.
Onshore wind is currently about 50% more expensive per unit of energy than conventional power sources, while offshore wind is about 250% more expensive.
He explains: "Offshore distributor funds are traditionally seen as attractive investments, tax-wise, for UK residents, while offshore roll-up funds are the opposite from a tax point of view.
Onshore wind, despite being the most economic of the renewable power technologies in Britain, is still opposed by parts of the Conservative party, while offshore wind remains controversial because of its high costs.
Onshore wind is being cut by 5% a year, and solar by 4% for three years then 9%, while offshore wind remains unchanged apart from a 5% increase in 2018-19.
However, while offshore processing has previously enjoyed consistent bipartisan support, the removal of the 267 to Nauru has met with massive public opposition within Australia, and led to a fracturing of political support.
UK tax can be legitimately deferred and sometimes reduced using "roll-up" funds - effectively offshore unit trusts - while offshore life policies also have some legal tax advantages as well as a wider range of potential investments.
While offshore wind is still favoured by ministers, the blow to onshore wind - which is much cheaper, and when carbon emissions are taken into consideration is cheaper than traditional fossil-fuel forms of generation - has been a cause of concern to wind investors.
By testing water samples collected over the past three years at numerous inshore and offshore reefs Uthicke's team discovered that, while offshore reef areas have increased their dissolved carbon dioxide at the same rate as the atmosphere, inshore reefs have have done so at nearly three times the rate.
