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，唐纳德•特朗普(Donald Trump)在第五大道(Fifth Avenue)为特朗普大厦(Trump Tower)开业，并亲自居住在顶层公寓。该建筑旨在展示其所有者的财富，并吸引其他富豪租户——具有讽刺意味的是，包括那些极其神秘的富豪。特朗普将曼哈顿最炫耀的建筑中的43套公寓出售给设在巴拿马、开曼群岛(Cayman Islands)和英属维尔京群岛(British Virgin Islands)等司法管辖区的壳公司，这些公司隐藏了企业记录。他又以现金方式将另外六套公寓出售给设在特拉华州的公司，该州在美国历史上一直拥有最不透明的公司法律。