shell company

日付を記録し忘れましたが、４月の前半のThe Japan Times Onlineに掲載されていた記事の抜粋です。
Closing the tax loopholes
The British government needs to take more effective measures to deal with anonymous shell companies and to control tax havens.
"shell companies" は脱税や犯罪に利用する目的で使われる実態のない会社、ダミー会社を指していると推測しますが、辞書で確認します。
・Oxford English Dictionary: An inactive company used as a vehicle for various financial maneuvers or kept dormant for future use in some other capacity.: He explained that this is only a shell company left over from the restructuring process.
・Collins Dictionary:
1. a near-defunct company, esp one with a stock-exchange listing, used as a vehicle for a thriving company
2. a company that has ceased to trade but retains its registration and is sold for a small sum to enable its new owners to avoid the cost and trouble of registering a new company