21.  Many merchants created dummy companies, ordered merchandise they never paid for and then filed for bankruptcy, prosecutors alleged.

22.  Prosecutors allege that many merchants created dummy companies, ordered merchandise they never paid for and then filed for bankruptcy.

23.  The government says Tan created dummy companies to market his products to evade paying the taxes.

24.  The most popular scams for Russians are gas tax frauds, in which dummy companies sell fuel below market value and never pay the fuel excise taxes.

25.  The money they received from Libya was funneled through several dummy companies established in Geneva and the British Virgin Islands to disguise the source.

26.  They alleged that many merchants created dummy companies, ordered merchandise they never paid for and then filed for bankruptcy.

27.  The taxation bureau judged that the Dutch firms were dummy companies because their capital came from the Morgan Stanley group, the paper said.

28.  The investigators found most of the investment funds were dummy companies run by Chinese in Hong Kong, it said.

29.  The guerrillas are also known to operate a fleet of boats registered in the names of dummy companies.

30.  The guerrillas are also known to operate a fleet of ships registered in the names of dummy companies.