Donald Trump opened Trump Tower on Fifth Avenue in 1983 and occupied the penthouse himself. The building was intended to advertise its owner’s wealth, and also to attract other rich tenants — including, ironically, the very secretive rich. Trump would sell 43 condos in Manhattan’s flashiest building to shell companies based in jurisdictions such as Panama, the Cayman Islands and the British Virgin Islands, which conceal corporate records. He sold another six condos, for cash, to corporations based in Delaware, which has historically had the least transparent company laws in the US.
1983年，唐納德?特朗普(Donald Trump)在第五大道(Fifth Avenue)為特朗普大廈(Trump Tower)開業，并親自居住在頂層公寓。該建筑旨在展示其所有者的財富，并吸引其他富豪租戶——具有諷刺意味的是，包括那些極其神秘的富豪。特朗普將曼哈頓最炫耀的建筑中的43套公寓出售給設在巴拿馬、開曼群島(Cayman Islands)和英屬維爾京群島(British Virgin Islands)等司法管轄區的殼公司，這些公司隱藏了企業記錄。他又以現金方式將另外六套公寓出售給設在特拉華州的公司，該州在美國歷史上一直擁有最不透明的公司法律。