Found in 2 comments on Hacker News
JadeNB · 2015-11-10 · Original thread
It's very nearly part of the strategy of one of the players in Stross's Accelerando (
hendler · 2011-06-29 · Original thread
My favorite use of shell corporations in fiction so far is in Accelerando [1] - corporations start out as python scripts:

[1] -

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