Shell Corporation A corporation without assets or operations that may or may not be illegal, and is often properly used for tax avoidance as opposed to tax evasion. Home Resources Startup Law Dictionary Shell Corporation Return to Glossary Need legal help? Schedule a free consultation with a world-class startup attorney on LawTrades. LET'S CHAT Roy G. Business Attorney Heather N. Business Attorney Jared S. Business Attorney Tell us about your project We'll connect you with a vetted attorney in just a few minutes. Trusted by top companies like :