The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.,The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities.,Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell entities to optimize concealment. Accountants, lawyers and trust and company service providers facilitate and promote the use and abuse of shell entities by lawbreakers. The G-8, Financial Action Task Force and G-20 have begun steps to improve ownership transparency, but the effort is moving at a modest pace.,The analysis makes clear the reasons for and means by which the wealthy and powerful, along with criminals, conceal trillions of dollars of income and wealth that remain untaxed and may be used for nefarious purposes. The paper is limited by the paucity of data on concealed assets and their beneficial owners.,The findings clearly show the need for more concerted action by national governments, organizations, the United Nations and law enforcement and to improve ownership transparency and information exchange regarding shell entities.,The findings demonstrate that shell entities used to conceal wealth prevent untold trillions in taxes from being collected by governments worldwide. This lack of revenue facilitates income inequality and skews national economic and fiscal policies. Also, more white-collar criminals and terrorist financiers could be brought to justice if ownership transparency is improved.,This study adds to the limited literature on shell entities, their characteristics and uses and abuses.

中文翻译：

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空壳实体在欺诈和其他金融犯罪中的作用

本文的目的是回顾壳实体的使用和应用，因为它们促进了犯罪和恐怖主义活动，阻碍了调查和伤害社会。该研究详细介绍了壳实体的类型和特征，回顾了实际案例以展示如何滥用壳概述了炮弹掩盖实益拥有权的原因，并分析了国家和组织为制止炮弹实体的滥用而采取的措施。拥有者。提名和不记名股票与壳实体一起使用以优化隐藏。会计师，律师，信托和公司服务提供商促进和促进违法者对空壳实体的使用和滥用。8国集团 金融行动特别工作组（Financial Action Task Force）和20国集团（G-20）已开始采取步骤提高所有权透明度，但努力仍在缓慢进行。该分析明确了富人和有势力者以及犯罪分子隐藏数万亿美元资产的原因和方法仍免税的收入和财富的美元，可用于邪恶的目的。该文件受到隐蔽资产及其实益拥有人数据的匮乏的限制。研究结果清楚地表明，各国政府，组织，联合国和执法机构需要采取更多一致行动，并提高所有权透明度和有关壳的信息交换调查结果表明，用于掩盖财富的空壳实体阻止了全世界政府征收无数万亿的税款。收入的缺乏加剧了收入不均，并扭曲了国家经济和财政政策。此外，如果所有权透明性得到改善，更多白领罪犯和恐怖分子金融家将被绳之以法。