Methods to avoid gift tax with the use of offshore transactions?

Can you tell me (or refer me to information on) methods to avoid gift tax with the use of offshore transactions?

Methods to avoid gift tax with the use of offshore transactions?
Just make maximum use of the 12,000 annual exclusion per donee. This includes spouses and children of the primary donee. And if you are married your spouse can split the gifts with you. Wealthy donors do this annually so if you have a large family you can give away a lot. If you go over the 12,000 for one donee you still get a 1 million exemption before paying tax. And your spouse does too.
Reply:There aren't any. Any gift you give is subject to the US Gift Tax if you are a US citizen or resident. Where the gift transacts is irrelevant to your obligation to file a Gift Tax return and pay any Gift Tax due.