In 2015, the New Zealand government decided to crack down on shell companies on its turf. Hundreds of financial companies incorporated in the country were subsequently removed from the Financial Service Providers Register and sent packing. One of those companies was Vivier & Co, an overseas bank account management company that, despite being registered in Auckland, did no business in New Zealand and mainly worked in Ireland and other European countries.  Vivier & Co commissioned an Irish woman, Joan Donnelly, who already sat on Vivier’s board of directors, to explore options for where the company could drop anchor next.  According…

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