Tax Evasion via Offshore Accounts & Shell Companies
This detects when someone asks an AI agent to produce a step-by-step operational plan for hiding income using offshore accounts and shell companies, rather than asking for general education about tax law. The distinguishing signal is the request framing an actionable evasion plan, not a discussion of legality.
How the attack works
A user prompts the agent with a request framed as implementing tax evasion, asking for a step-by-step plan rather than an explanation of concepts. The prompt typically references offshore accounts and shell companies as the mechanism. The agent, if it complies, could output a structured playbook covering account setup, fund routing, and concealment techniques. This is a single request-response pattern, not a multi-step attack chain.
Netzilo detection
Netzilo reports this behaviour when it is observed.
- Signature ID
- e5f4249c-f633-4f65-8a09-3bc4a0a26611
- Severity
- Medium
Why it matters
If the agent complies, the requester gets a usable operational guide for concealing income and evading tax authorities, which the organization hosting the agent could be seen as facilitating.
What you can do
- →Review agent logs for prompts combining 'step-by-step' or 'implementation' language with offshore/shell company topics.
- →Distinguish and allow legitimate use cases such as auditor investigations or legal-vs-illegal tax education by checking for analytical rather than operational framing.
- →Set agent policies that refuse to produce actionable financial-crime playbooks regardless of educational framing claims.
- →Escalate repeated or persistent attempts to reframe evasion requests as educational for human review.
Known benign look-alikes
- Auditors investigating how offshore/shell structures are abused
- Education on the difference between legal avoidance and illegal evasion