shell corporation 空殼公司

shell corporation
繁：空殼公司
简：空壳公司

施政報告後，新舊樓價升幅熾熱，金管局昨根據新一輪現場審查結果後，就現有物業按揭貸款審慎措施，發出兩項優化指引，包括空殼公司及借款人租金收入計算比率。

金管局收緊空殼公司按揭（2015年1月20日）。香港蘋果日報，取自http://hk.apple.nextmedia.com/financeestate/art/20150120/19008808

For wealthy Americans looking to veil their assets and shield some of their income from taxation, there is no need to go to Panama or any other offshore tax haven. It’s easy to establish a shell corporation right here at home.

Cohen, P. (2016, April 7). Need to Hide Some Income? You Don’t Have to Go to Panama. The New York Times. Retrieved from https://www.nytimes.com/2016/04/08/business/need-to-hide-some-income-you-dont-have-to-go-to-panama.html?_r=0