shell company
From Longman Business DictionaryRelated topics: Tax, Lawshell companyˈshell ˌcompany1TAX a company that has been formed for legal or tax reasons but does not trade or do business2LAW a company that is used to hide criminal activities such as passing profits from criminal activities into the normal banking systemShell companies are often used to hide the owner’s identity and money flows are disguised using false invoices and loans. → company