Depends on your citizenship. If you hold non US citizenship, it is generally easy to avoid most taxes by physically relocating to a tax haven (low or no tax). But that is perfectly legal, not fraud.
If people genuinely reside in these places they wouldn't need the shell companies and bank secrecy described in the paper. I don't have a problem with someone moving to a low-tax jurisdiction in order to get lower taxes, but I think that is really the exception.