Since 2004, the artists Goldin+Senneby, comprised of Simon Goldin and Jakob Senneby, have been working on an ongoing performative and rhizomatic project. Headless Ltd is the name of an offshore company located in the Bahamas that Goldin+Senneby appears to be researching. An investigation that allows them to analyze the virtuality of the financial, economic, and legal fabric and its impact on the reality of our contemporary society. The creation of these offshore spaces is described as a strategy of withdrawal from the public sphere, the secret place of a possible fiction. This project takes shape through the intervention of different people such as Angus Cameron, an English geographer and economist, or John Burlow, whom the artists hired to write a detective fiction Looking for Headless - this documentary novel is written as the project evolves. It is therefore a fiction based on real facts: the places, the societies and the characters exist. We discover both the world of offshore companies and the different forms of presentation of the project. Like the “withdrawal” made by these offshore companies in the real economy, the artists do not appear publicly. They are represented in turn by actors, an author, economic specialists, or exhibition curators. The role of the artist-author deliberately escapes them.