shell company

IPA/ˈʃel kʌmpəni/
IPA/ˈʃel kʌmpəni/

shell company — noun

1. a business that exists only on paper, with no real office, staff, or trade, set

1.名詞C1
釋義

a business that exists only on paper, with no real office, staff, or trade, set up to keep the true owner's identity hidden — often for moving money or avoiding taxes

例句

The businessman set up a shell company in Panama to avoid paying tax.

set up a shell company in [place]

The offshore villa was registered under a shell company in the Cayman Islands.

passive: be registered under a shell company

同義詞
反義詞

文法句型

set up + a shell company

registered under + a shell company

owned through + a shell company

用法筆記

Refers only to companies with no real business activity — not just any small or inactive business. Common in discussions of tax havens and financial crime. The company itself has no employees, physical office, or genuine operations.

常見錯誤

The café on the corner is just a shell company.
The café is a dormant company
💡it has a real location but no customers.' — A shell company has no physical office or staff at all; a dormant company may still have a real address and legal existence.