Setting agent, Angel is another person or company named as a revenue and taxation, the tax itself, or if there are problems with the legal prosecution would be difficult.
The dummy Is to set another person or company is the income tax and replace. Which resulted in less tax itself. Or if there are legal issues, it would be difficult.
The set-up for manipulation Is to set up another person or company income tax and instead Which has itself tax less Or if there is a problem of legal prosecution is difficult