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71 Duke L.J. 1425 (2021-2022)
Anonymous Companies

handle is hein.journals/duklr71 and id is 1425 raw text is: Duke Law Journal VOLUME 71 APRIL 2022 NUMBER 7 ANONYMOUS COMPANIES WILLIAM J. MOONt ABSTRACT Hardly a day goes by without hearing about nefarious activities facilitated by anonymous shell companies. Often described as menaces to the financial system, the creation of business entities with no real operations in sun-drenched offshore jurisdictions offering zero percent tax rates remains in vogue among business titans, pop stars, multimillionaires, and royals. The trending headlines and academic accounts, however, have paid insufficient attention to the legal uses of anonymous companies that are both ubiquitous and almost infinite in their variations. Copyright © 2022 William J. Moon. t Associate Professor, University of Maryland Carey School of Law. For helpful conversations and comments, I thank Michael Abramowicz, Julian Arato, Jordan Barry, Richard Boldt, Christopher Bradley, Eric Chaffee, Albert Choi, Kyung-Hoon Chun, Peter Danchin, Steven Dean, Aaron Dhir, Will Dinneen, Larry Donahue, Ben Edwards, Franklin Gevurtz, Michael Gilbert, Mark Graber, David Gray, Sue S. Guan, Paul M. B. Gutierrez, Alon Harel, Joan Heminway, Jay Jones, Christine Kim, Guha Krishnamurthi, Alex Lee, Paul Miller, Geeyoung Min, Elizabeth Pollman, Peter Salib, Max Stearns, Nina Varsava, Liza Vertinsky, Cheryl Wade, and Paige Wilson. I also thank participants of workshops at the Law and Political Economy Conference at Yale Law School, the Maryland Carey Law Virtual Constitutional Law & Economics Workshop, the Junior Faculty Workshop at the University of Maryland, the Faculty Workshop at the University of Georgia School of Law, the International Economic Law Colloquium at Brooklyn Law School, the Trans-Pacific Business Law Workshop, the 2021 American Association of Law Schools' Entrepreneurship and the Entity Panel, and the 2022 American Association of Law Schools' New Voices in Business Law workshop. I am particularly grateful to Eric Chaffee, Frank Gevurtz, David Gray, and Joan Heminway for serving as commentators on earlier drafts of this manuscript. For excellent research assistance, I thank Vanessa Agbar, Erika Birk, Jordan Danso, Leah Higgins, Daniel Juliao, Lydia Jines, Samantha Jonjo, Sammy Jo Kanekuni, Erick Marquina, and Valeriya Zavyalova. Jennalee Beazley, Chelsea Cooper, Tranae Felicien, Madeline Hundley, Emma Ritter, Karen Sheng, Lily Tran, Jenny Wheeler, Zijun Zhao, and other editors of the Duke Law Journal provided exceptional editorial work. Finally, I am most grateful for Dr. Chris Cho, who patiently read and criticized early drafts.

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