Tax havens have quietly taken the world by storm. The growing flow of articles and reports on this poorly understood subject are usually illustrated with images of palm-fringed tropical beaches. Is that what tax havens really look like? From Delaware to Jersey; from the british Virgin Islands to the city of London, Paolo Woods and Gabriele Galimberti take us on a tour into a rarely seen, secretive world that is quite different from what we imagine. For over two years they have travelled to the offshore centers that embody tax avoidance, secrecy, and extreme wealth, driven by a constant obsession with translating this rather immaterial subject into images. They have actually created a company, aptly named ‘The Heavens’, based in the same nondescript Delaware office as Apple, Bank of America, Coca-Cola, General Electric, Google, WallMart and 285,000 other businesses. Tax havens are not an exotic tropical eccentricity, but have become a structural instrument of the globalized economy. They confront us with fundamental moral issues, involving the relationships between public and private; between companies and states; and between the haves and the have-nots.