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Crime Meets Code: Shell Companies, Money Laundering, And Technology




Aniruddh Kamath, National Law University Odisha


ABSTRACT


Money laundering, the process of disguising illegally obtained wealth as legitimate funds, when coupled with shell companies—entities with no active business transactions, employees, or substantive existence—poses a significant threat to global financial systems. This practice results in the loss of taxes, corruption of public institutions, and the collapse of economic entities. With an estimated USD 2 trillion funnelled through such channels annually, the global financial system faces mounting strain. In India, shell companies have been pivotal in enabling high-profile scams like the 2G and coal scams. While advancements in technologies like artificial intelligence (AI) and blockchain have aided in combating shell companies, these tools are increasingly exploited to create more elusive structures, exacerbating the issue. With insufficient legal safeguards in India, the threat persists. This study employs a qualitative research approach, integrating case studies of major shell company scams and evaluating the dual role of emerging technologies in combating and facilitating money laundering. It critically examines regulatory frameworks to identify gaps and proposes actionable interventions, including anomaly detection systems, blockchain-enabled transparency, AI-driven KYC protocols, and harmonised international data- sharing frameworks. Furthermore, the research highlights the urgency for legal reforms tailored to India's unique challenges, such as stricter definitions of shell companies and enhanced enforcement mechanisms. These strategies aim to mitigate misuse, contribute to financial stability, and provide a blueprint for integrating emerging technologies and legal reforms effectively, offering solutions that can serve as global benchmarks.


Keywords: Shell companies, Money Laundering, Technological solutions, Regulatory Framework.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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