Tax Registration Certificate
1) a person to whom title to property or a business interest is transferred for the sole purpose of concealing the true owner and/or the business machinations of the parties. thus, the straw man has no real interest or participation but is merely a passive stand-in for a real participant who secretly controls activities. sometimes a straw man is involved when the actual owner is not permitted to act, such as a person with a criminal record holding a liquor license. 2) an argument which is intended to distract the other side from the real issues or waste the opponent’s time and effort, sometimes called a “red herring” (for the belief that drawing a fish across a trail will mislead hunting dogs).