volume 34, issue 3, P247-267 2019
DOI: 10.1108/maj-01-2018-1768
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Carl Pacini, William Hopwood, George Young, Joan Crain

Abstract: Purpose 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. Design/methodology/approach 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. Findings Many types of shell entities a…

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