■ Tax Holidays Thesis Project, SCI-Arc, Los Angeles, USA, 2019
In this scenario, the function of the tax haven as the final step in multinational tax avoidance strategies has been replaced by a new form of extraterritorial space. This space exists as a large-scale landscape project where money is stored tax-free in hills, valleys, creeks and forests. By ensuring tax relief, this project incentivizes investments from international companies aiming to reduce their expenses while it simultaneously erodes the economic base of the tax haven. In this process, the model establishes appropriate habitats for new native species and advances the project’s ultimate objective of creating carbon negative landscapes.