Shell companies and front companies are the oldest sanctions evasion tool. OFAC's 50 Percent Rule makes any entity owned 50% or more by a designated person itself designated, but proving ownership through layers of shell companies is the enforcement challenge.
TL;DR: Sanctioned individuals create layered corporate structures across multiple jurisdictions to obscure beneficial ownership. OFAC's 50 Percent Rule means any entity majority-owned by a designated person is also blocked, even if not separately listed. The challenge is identifying the ownership chain.
Under OFAC regulations, any entity that is 50% or more owned, directly or indirectly, by a designated person is itself considered designated, even if not separately listed on the SDN list. This means a shell company 51% owned by an SDN is blocked property, even if its name does not appear on any sanctions list.
| Structure | How it works | Jurisdictions commonly used |
|---|---|---|
| Nominee director | Designated person controls through a strawman director | BVI, Seychelles, Panama |
| Trust and corporate service provider | Professional intermediary holds shares on behalf of designated person | Cyprus, UAE, Cayman Islands |
| Layered holding companies | Multiple holding entities across jurisdictions to break ownership chain | Delaware, Luxembourg, Singapore |
| Joint venture dilution | Designated person holds exactly 49% to fall below threshold | Various |
OFAC designated Oleg Deripaska in 2018 under the Russia sanctions program. Subsequent designations of his companies (EN+ Group, Rusal, ESE) demonstrated how OFAC extends the SDN list through the 50 Percent Rule. EN+ Group restructured its ownership to reduce Deripaska's stake below 50% to achieve delisting, showing the Rule works both ways.
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