Optimisation through offshore – between reality and legality Bianca Cristina Ciocanea, Ioan Cosmin Piţu, Paraschiva Mihaela Luca and Dragoş Mihai Ungureanu MATEC Web Conf., 342 (2021) 08009 Published online: 20 July 2021 DOI: 10.1051/matecconf/202134208009