"Offshoring" refers to

A) importing goods, services, and resources.
B) stashing money in offshore accounts for the purpose of avoiding taxes.
C) shifting work overseas that was previously done domestically.
D) exporting key resources.

Offshoring specifically refers to shifting work or jobs from a domestic location or country to an overseas location or country to take advantage of lower labor costs and other benefits, such as tax breaks, cheaper infrastructure or resources, and access to global markets. Importing, stashing money in offshore accounts, and exporting resources are all different topics that do not fall under the definition of offshoring.