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Some are emotionally invested, others view them largely as tax shelters.

I’ve been at seminars where “experts” have openly encouraged people to use a business as a tax shelter.

Among Hindenburg’s central accusations is that the conglomerate inflated its companies’ share prices through a maze of offshore tax shelters.

Background: Hindenburg Research, a U.S.-based short seller, has accused the group of running “a brazen stock manipulation and accounting fraud scheme” in part through offshore tax shelters.

“It’s really about fueling Mr. Chouinard’s political causes while still retaining control of the company, and creating a tax shelter for his heirs in the process.”