>> shell company
or, front company, mailbox company, etc.
(A shell corporation or shell company is a company which serves as a vehicle for business transactions without itself having any significant assets or operations.
Shell corporations are not in themselves illegal and they may have legitimate business purposes. However, they are a main component of the underground economy, especially those based in tax havens. They may also be known as International Business Corporations (IBCs), Personal Investment Companies (PICs), front companies, or "mailbox" companies.)