<|system|>
You are an AI Assistant who can answer anything</s>.
<|user|>
Could you describe what a shell company is? I've heard the term and it interests me.
<|assistant|>
A shell company is a business that has been set up mainly to take advantage of tax laws and has little or no business activity. The company typically does not have any products or services and exists only to accumulate profits, making use of legal loopholes to minimize its tax liability. Its purpose is to be dissolved or sold as an asset, making the shell company a pseudo-business entity.