in April 2016 when the Panama Papers story broke, some newspapers used the term "offshore financial structures." These "structures," of course, are schemes. Or regardless of description they're not physical.
The practice of refering to a financial whangle as if it were a physical object is within tradition or is at most an extension of that tradition. Even the legacy terms for the practice of offshore banking shelter, haven show a propensity for description of the methods as physical. But that's just a natural way to get a handle on a concept.
The new terminology is almost adamant that its strategies are physical objects. A financial service offers "products" vehicles, instruments, devices using the jargon of manufacturing and construction.