Offshore Zone or also they are called like Tax Heaven is more often used in modern economy. In American economic term, offshore are called the economic activity or forms who held their activity out of national territory of the state. With other words offshore means different forms who didn’t held the commercial activity in the country where it was registered and they are not considered like stranger company. There are two aims to use offshore zone: 1. The first is tax heaven, reduction or postponement of them. 2. And the second is ensure protection of wealth and confidentiality. We need to understand why is it better to have a company in offshore zone. For it we just need to know some of advantages of it. Benefits, characteristics, their classification and what kind of zone is better is write in my working.