The shipowner is invariably located in a PO Box in a jurisdiction which makes Swiss banks seem downright extrovert; however, this is just a shell company controlled by an opaque holding company, &c.
Global shipping is a rather murky business, designed to facilitate tax and responsibility avoidance.
If this sounds interesting, investigative journalist Ian Urbina published a most informative (and scary) book on the subject last year - Outlaw Ocean.