Why do you assume that any of the Biden's have to report what services were provided?
What companies were fake?
That is speculation.
How about this shell company?
"Arc Capital, the Chinese firm helping former President Donald Trump take his media company public, has been the subject of investigations by federal securities regulators.
The Shanghai-based company has been under investigation for misrepresenting shell companies with no products and few employees as growth companies, the Washington Post reported Thursday."
Or this...
"On Tuesday, we got a reminder from the latest New York Times deep dive into the president’s taxes that Trump’s accusations, as always, are lifted directly from his own life to an extent that borders on plagiarism. The Times reporting showed it was, in fact, Trump who has tried for a decade to make financial inroads into China; it was Trump who has a (previously unknown) corporate bank account in the country, one of only three foreign accounts the company maintains; and it is Trump who has absorbed millions of dollars from Chinese and Chinese American entities at his different properties since becoming president. The Times’ latest report doesn’t deliver a hammer blow to the president, but that’s only because standards of presidential conduct apparently no longer exist and it’s likely the tip of the iceberg, an opening salvo into Trump’s murky financial ties to China that will likely be investigated for years to come even after he leaves office."
Trump’s accusations against Biden and his family are directly lifted from his own life.
slate.com
Also, did Trump ever mentioned why he lied about having a Chinese bank account? Do you know?