This page has a list of countries by Loans from nonresident banks (amounts outstanding) to GDP (%), according to officially-recognized international sources compiled by the World Bank. Ratio of outstanding offshore bank loans to GDP. An offshore bank is a bank located outside the country of residence of the depositor, typically in a low tax jurisdiction (or tax haven) that provides financial and legal advantages. Offshore bank loan data from BIS Statistical Appendix Table 7A: External loans and deposits of reporting banks vis-à-vis all sectors.