Using the After Effects Offset effect, Shawn Sheehan demonstrates how you can create a scrolling environment background that has an inherent paralleling effect without the use of the After Effects 3D Environment.
In this video tutorial, we will use the Offset effect combined with comp-to-comp expressions and Time-remapping to create a parallaxing environment
The Parallax scroll will be created with 2D elements only, and is an endeavor in using expressions in After Effects. Shawn walks through how the artwork is built in Illustrator, and then shows how to put together the scrolling effect that appear to have varying depth in the scene.
Check out the tutorial for How to Create a Parallaxing Background Without a 3D Camera here.