Relevant bibliographies by topics / Disregarding the corporate veil

Academic literature on the topic 'Disregarding the corporate veil'

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Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Disregarding the corporate veil"

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Phiri, Siphethile. "Piercing the corporate veil: A critical analysis of section 20(9) of the South African Companies Act 71 of 2008." Corporate & Business Strategy Review 1, no. 1 (2020): 17–26. http://dx.doi.org/10.22495/cbsrv1i1art2.

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When a company is incorporated it becomes a juristic entity with rights and obligations of its own and is distinct from its shareholders and directors. Hence, company liabilities are not those of its shareholders and directors. However, section 20(9) of the Companies Act 71 of 2008 grants the court the discretion to disregard the corporate veil where there is an unconscionable abuse of the juristic personality so as to impose personal liability upon directors or any other person involved in that transaction. However, the section fails to define what constitutes “unconscionable abuse” which is the key to the application of that provision. This research thus seeks to discover what constitutes unconscionable abuse of the juristic personality. Simply put, this research aims to identify the circumstances under which the corporate veil may be pierced. The results from this extensive inquiry are that the term ‘unconscionable abuse’ is a legislative derivate from the various terms used by the courts at common law to justify the disregarding of the separate legal personality of the corporate entity. Therefore, the inescapable conclusion reached is that just as those terms used at common law are confounding, so shall this rather legislative innovation remain to be confounding until a specific meaning is assigned to it by the parliament.
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Macey, Joshua. "What Corporate Veil?" Michigan Law Review, no. 117.6 (2019): 1195. http://dx.doi.org/10.36644/mlr.117.6.what.

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MARAŠ, IVANA, and DARKO GOLIĆ. "PIERCING THE CORPORATE VEIL." Kultura polisa, no. 44 (March 8, 2021): 279–91. http://dx.doi.org/10.51738/kpolisa2021.18.1r.4.03.

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The subject of the paper is the institute of piercing the corporate veil – the review of norms as well as court practice cases related to the application of this institute. The primary goal of this paper is detailed presentation of the institute of piercing the corporate veil, as an important exception from the principle of limited liability with certain forms of companies and recognition of important significance that is still not entirely used in practice. The conclusion from research is that it is necessary to provide a more precise and clearer positive legal regulations of this institute in order to unify court practice and facilitate creditors in applying and proving rights through the institute of piercing the corporate veil. With more precise regulation of legal provisions and positive examples of court practice, the creditors would be encouraged to use this instrument more frequently. Methods used in this paper include dogmatic method, normative method, comparative method as well as axiology method, explained in more detail below.
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Vandekerckhove, Karen. "Piercing the Corporate Veil." European Company Law 4, Issue 5 (October 1, 2007): 191–200. http://dx.doi.org/10.54648/eucl2007049.

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Garcia, Márcio Gomes Pinto. "The Corporate Veil Revisited." Brazilian Review of Econometrics 9, no. 2 (November 2, 1989): 155. http://dx.doi.org/10.12660/bre.v9n21989.3075.

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Gu, Guang Shu. "Research of Legislation and Practice for Piercing the Corporate Veil under New Companies Act in China." Advanced Materials Research 488-489 (March 2012): 1243–47. http://dx.doi.org/10.4028/www.scientific.net/amr.488-489.1243.

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Pierce the corporate veil rules together with the company's independent personality constitutes a complete, rigorous corporate system. Pierce the corporate veil rules as part of a corporate system, and improve its position in the supplement, which is the balance between corporate interests of shareholders and creditors of the company's results. Pierce the corporate veil rules apply to particular legal relationship, it is by denying the company's independent personality behind the company investigated for abuse of corporate personality and limited liability of shareholders independent of the liability of shareholders. Make up the deficiencies inherent in the corporate system to protect the legitimate interests of creditors of the company. Pierce the corporate veil in order to achieve the value of the rules of fairness and justice, our country should be based on the theory from abroad. With China's judicial practice, judicial interpretation and give full play to the role of a typical case, a reasonable allocation of the burden of proof. Prudential rules applicable to pierce the corporate veil and do advance prevention. Try to avoid piercing the corporate veil applies the rules to further improve the new company law in China under the rule of piercing the corporate veil.
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Tomczak, Tomasz. "The Enforcement of Environmental Damages Judgement as a Basis for Piercing the Corporate Veil within a Corporate Group." Problemy Prawa Prywatnego Międzynarodowego 28 (June 30, 2021): 197–234. http://dx.doi.org/10.31261/pppm.2021.28.07.

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The present article, on the basis of the high-profile Chevron case, rethinks the principle of corporate veil within a corporate group. It tries to convince the reader that a plaintiff holding an environmental damages judgement should be able to enforce it against any company in the corporate group of defendant regardless of the fact that such company was not a defendant in the underlying action (the new test). To attain this goal, firstly, the basic notions as an “environmental damages judgement,” a “corporate group,” and “the corporate veil” are explained. The article then elaborates on the importance of the corporate veil principle. Furthermore, it describes what would currently constitute a potential ground for piercing of the corporate veil in Canada. Later on, it provides a three-level justification for why the veil, in the described circumstances, should be pierced. Finally, the new test regarding piercing the corporate veil is proposed.
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Dewi, Sandra. "Prinsip Piercing The Corporate Veil Dalam Perseroan Terbatas Dihubungkan Dengan Good Corporate Governance." Jurnal Hukum Respublica 16, no. 2 (June 13, 2018): 252–66. http://dx.doi.org/10.31849/respublica.v16i2.1439.

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Tujuan penelitian ini menjelaskan prinsip piercing the corporate veil dapat menunjang terwujudnya GCG dalam rangka mencegah penyalahgunaan kekuasaan pemegang saham. Metode penelitian ini hukum normatif dengan pendekatan perundang-undangan), konsep dan kasus. Hasil penelitian ini dapat dijelaskan bahwa prinsip piercing the corporate veil menunjang terwujudnya GCG dalam rangka mencegah penyalahgunaan kekuasaan pemegang saham. Prinsip piercing the corporate veil tersebut dapat membatasi atau mencegah perbuatan melawan hukum yang dilakukan pemegang saham, komisaris, dan direksi yang memanfaatkan fasilitas perseroan untuk kepentingan pribadi atau penyalahgunaan kekayaan perseroan. Kesimpulan penelitian ini bahwa akibat hukum prinsip piercing the corporate veil terhadap tanggung jawab PT apabila dilanggar menyebabkan tanggung jawab perseroan yang tadinya terbatas menjadi unlimited liability (tanggung jawab tidak terbatas) hingga sampai harta pribadi dari pemegang saham. Dalam perkembangannya, tanggung jawab hukum tidak terbatas ini dapat dibebankan kepada organ perseroan lainnya, seperti komisaris atau direksi apabila terlibat dalam pelanggaran prinsip piercing the corporate veil. Dengan penerapan tanggung jawab pribadi berdasarkan prinsip piercing the corporate veil maka menjadi kewajiban hukum dari organ perseroan meliputi direksi, pemegang saham, dan komisaris yang menyalahgunakan wewenang untuk bertanggung jawab sampai pada harta kekayaan pribadi serta memberikan kepastian dan perlindungan hukum bagi stakeholders (para pemangku kepentingan) yang dirugikan atas kegiatan usaha yang dijalankan para organ.
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Nyombi, Chrispas. "Lifting the veil of incorporation under common law and statute." International Journal of Law and Management 56, no. 1 (February 4, 2014): 66–81. http://dx.doi.org/10.1108/ijlma-03-2013-0011.

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Purpose – The paper examines case law and statutory provisions related to lifting the corporate veil. The aim of the paper is to explore recent case law in order to determine whether courts have moved away from an overly restrictive approach when dealing with cases relating to the corporate personality. To offer a full account of the exceptions to the corporate personality doctrine, this paper also examines cases where the veil of incorporation is lifted due to a breach of a statutory provision. Design/methodology/approach – The paper reviews recent case law and statutory provisions relating to lifting the corporate veil. The paper critically reviews the exceptions to the corporate personality doctrine which amount to lifting the corporate veil. Findings – The paper finds that courts are more willing to lift the corporate veil compared to before. They have moved away from the restrictive approach and this is demonstrated by the tendency to find new exceptions to the corporate personality doctrine such as the interests of justice argument or lifting the veil in tort cases. Originality/value – The paper offers an up-to-date assessment of the exceptions to the corporate personality doctrine and highlights the growing tendency to finding new ways of lifting the corporate veil.
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Lee, Jong-Wook. "Reverse Piercing of Corporate Veil." Korean Association of Civil Law 98 (March 31, 2022): 185–223. http://dx.doi.org/10.52554/kjcl.2022.98.185.

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Dissertations / Theses on the topic "Disregarding the corporate veil"

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Kakubo, Mwanchela M. "Justifications for piercing the corporate veil." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/13510.

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According to the decision in Salomon a company is recognised as a legal entity separate and distinct from its shareholders. Although this fundamental rule has had a considerable influence in company law worldwide, it cannot be absolute and, as such, must allow for exceptions where the courts may disregard the separate legal personality of the company. The general rule is that a court will pierce the corporate veil “only where special circumstances exist indicating that it is a mere façade concealing the true facts, so that the separate existence of the company is in some sense being abused or, at least, is not being maintained in the full sense, with the result that separates between the company and its members does not in fact exist. However the courts uniformly exercise significant discretion, and fail to offer a clear standard for veil piercing.”4 Besides company law, this research paper also considers other areas of law where this principle has been applied. These include labour law, criminal (corporate liability) and maritime law.
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Tham, Szu-Shen. "Piercing the corporate veil: Australia and China." Thesis, Tham, Szu-Shen (2014) Piercing the corporate veil: Australia and China. Honours thesis, Murdoch University, 2014. https://researchrepository.murdoch.edu.au/id/eprint/25665/.

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While Australia has long adopted the corporate veil piercing doctrine from the UK model, China has only recently enacted veil piercing provisions in 2006. This thesis compares Australia’s long standing veil piercing doctrine and China’s recent veil piercing enactment to determine which jurisdiction provides better veil piercing laws in protecting creditors’ interests. The findings of this thesis are significant for creditors such as foreign lenders or business partners who wish to choose a wellprotected and safe market in which to invest. This thesis will provide a discussion and comparison on Australia’s and China’s directors’ duties to prevent insolvent trading and instances in which veil piercing can occur. There will be an addition of another jurisdiction, United States in lieu of China, because China’s insolvent trading laws are based on US laws and there is a dearth of academic literature in the area of insolvent trading laws in China. This thesis will argue that Australia has better veil piercing laws to protect creditors’ interests compared to China due to the very limited scope of China’s veil piercing laws, which are drafted in vague terms and the Chinese civil legal system (in which the doctrine of precedent is absent). In addition, the author suggests that this is due to the fact that many companies are still State Owned Enterprises in China, subject to strong political influence and therefore protective of state shareholders.
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Knutsson, Philip. "Piercing the corporate veil : limits of limited liability." Thesis, Stockholms universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-153357.

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Nonyane, Samson Koketso. "Examination of circumstances when the corporate veil will be pierced." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77426.

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Marobela, Mmatjie Meriam. "Piercing of the corporate veil in a holding/subsidiary relationship." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65679.

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Cohen, Jacqui. "Veil Piercing - A Necessary evil? A critical study on the doctrines of limited liability and piercing the corporate veil." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4592.

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This paper will focus on the limited liability of the company and one of the important exceptions to this rule: piercing the corporate veil. This paper reveals, after a detailed analysis, that the doctrine of piercing the corporate veil is inherently flawed. While accepting the necessity for such a doctrine in the context of a global market, this paper shows that its application in many jurisdictions, including South Africa, has proved to be problematic. The question that arises for consideration is whether the difficulties associated with piercing the corporate veil outweigh the obvious benefits of its existence. Put another way, does the doctrine, with all of its flaws, bring about sufficient benefits to justify its maintenance within the South African legal system, or are there in fact other remedies to assist those seeking to hold directors and members liable for the conduct of the company? This paper addresses these issues, and ultimately seeks to assess the prospects of the doctrine in respect of its permanence within the South African legal system.
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Asdorian, Kathleen Blake. "Piercing the corporate veil in a religious institution the search for the assets /." Theological Research Exchange Network (TREN) Theological Research Exchange Network (TREN) Access this title online, 2006. http://www.tren.com.

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Konradsson, Charlotta. "Lifting the Corporate Veil : Do we need to regulate this institute in swedish law?" Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-722.

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The subject for this composition is the instute"ansvarsgenombrott"which in english is called"lifting the corporate veil"or"piercing the corporate veil". This institute has given rise to several very controversial questions. The most important questions are: Which principles must be fulfilled if the institute shall come in to question and is there a need for a regulation of the institute in swedish law?

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Navarro, Jose. "The piercing of the corporate veil in Latin American jurisprudence, with specific emphasis on Panama." Thesis, City University London, 2013. http://openaccess.city.ac.uk/3486/.

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This thesis is composed of five chapters. The first chapter addresses general aspects regarding the piercing of the corporate veil. The rationale for this chapter is to give a brief overview of piercing the corporate veil and address basic aspects that will be covered in this thesis; for example, piercing the corporate veil in corporate groups and piercing the corporate veil in the context of privately owned companies. Additionally, reasons for not covering points such as piercing the corporate veil in the context of public companies will be mentioned. The second chapter is dedicated to studying the piercing of the corporate veil in England and the U.S .. These jurisdictions are the parents of the modern corporate personality and general aspects about piercing . the corporate veil derive from these countries. Thus, Chapter Two can be regarded as a continuation of Chapter One. My purpose is to present the Anglo-American piercing of the corporate veil for it to be contrasted in Chapter Three. Chapter Two starts by addressing the piercing of the corporate veil in England and the reasons for the current position of English courts over this matter. The second part of this chapter is dedicated to the U.S. and its approaches developed in order to deal with corporate personality in that jurisdiction. This chapter concludes by stating the reasons why these jurisdictions have different positions regarding this subject. The third chapter will cover the piercing of the corporate veil in Spain and Latin America. This chapter starts by addressing general aspects of the corporate personality in Spain and Latin America as well as civil law concepts and principles used by these jurisdictions when dealing with corporate personality issues. The second section of this chapter is dedicated to Spain and corporate personality issues in that jurisdiction. Following, is the third section which starts by making a brief comment about the reasons for choosing the jurisdictions subject of study before continuing by addressing Argentina, Chile, Colombia and Brazil individually. This chapter ends by making a comparison between the methods used by Spain and the discussed Latin American jurisdictions. The fourth chapter is dedicated to the main case study, Panama. In this chapter, basic aspects of the Panamanian corporate entity in addition to the way in which Panamanian authorities have dealt with corporate veil issues to date are addressed. Finally, the principle of san a critica will be explained in the fifth chapter. The origins and rationale for the existence of sana critica and the reason to consider it suitable for supplementing an approach to deal with corporate veil issues. In addition, each of the rules on which sana critica is founded will be explained as well as the influence these rules have had over judges thinking and judgments. This chapter ends with a suggestion for the development of an approach to deal with corporate veil issues in Panama.
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Dabor, Igho Lordson. "Limited liability : a pathway for corporate recklessness?" Thesis, University of Wolverhampton, 2016. http://hdl.handle.net/2436/620569.

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This thesis argues that the twin concept of separate personality and limited liability from its historical beginnings, has entrenched corporate irresponsibility. It assesses the role that these concepts have played in tackling corporate irresponsibility from their historical origins to the present day, commenting on the lessons learnt. Whilst the institution of the company as a legal person is unquestionably the bedrock of modern company law,1 this thesis examines these concepts not necessarily from the position of disputing the philosophical, economic, or political imperatives, all of which are incredibly important – but from the viewpoint that historically, the principle of separate personality and limited liability entrenches corporate irresponsibility. As such, this thesis suggests a partial abandonment of the separate personality principle because it provides a mechanism for dishonest directors to escape liability for their fraudulent conduct. It also argues that the existing judicial evasion and concealment2 principles and the statutory fraudulent and wrongful trading provisions under the Insolvency Act 19863 are too restrictive, and ambiguous in combating corporate abuse. It is concluded that the existing common law and statutory rules geared towards combating abuse of limited liability provides no coherent format upon which the courts and legislature may effectively curb abuse of the corporate form. As such, these laws in light of their inability to make dishonest directors personally liable for their fraudulent conducts ought to be challenged. There is a need to challenge the existing rules in order to show the effect abuse of limited liability has on creditors, the public and the economy. This research indicates that there ought to be an adequate and effective alternative law which provides balance and support for genuine enterprise whilst providing a robust system whereby those who abuse the corporate form can be easily made liable for corporate debts.
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Books on the topic "Disregarding the corporate veil"

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Piercing the corporate veil. New York, N.Y: C. Boardman, 1991.

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Institute, Pennsylvania Bar. Piercing the corporate veil. [Mechanicsburg, PA ]: Pennsylvania Bar Institute, 2010.

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Yorsz, Stanley. Advanced piercing the corporate veil. Mechanicsburg, Pennsylvania: Pennsylvania Bar Institute, 2013.

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Yorsz, Stanley. Advanced piercing the corporate veil. [Mechanicsburg, Pa.]: Pennsylvania Bar Institute, 2011.

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Tezuka, Hiroyuki. Piercing corporate structures in Japan. [Chicago]: American Bar Association, Section of Litigation, 1995.

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Wan shan gong si ren ge fou ren zhi du yan jiu: Wanshangongsirengefourenzhiduyanjiu. Beijing Shi: Zhongguo min zhu fa zhi chu ban she, 2012.

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Clausen, Nis Jul. Legal entity under detailed and not detailed regulation: Exemplified through US and Danish case law. Odense: Odense Universitet, 1988.

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Dongen, R. C. van. Identificatie in het rechtspersonenrecht: Rechtsvergelijkende beschouwingen over "piercing the corporate veil" in het interne en internationaal privatrecht van Nederland, Duitsland, Zwitserland, New York en Texas. Deventer: Kluwer, 1995.

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Marḳus, Iris. Dine haramat masakh bi-reʼi ḥoḳ ha-ḥavarot. Petaḥ-Tiḳṿah: Otsar ha-mishpaṭ hotsaʼah le-or beʻam, 2013.

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Baker, David. Haramat masakh ha-hitʼagdut: Bi-reʼi ḥok ha-ḥavarot, tiḳun ha-ḥok ṿeha-pesiḳah ha-ḥadishah. Tel-Aviv: Perlshṭain-Ginosar, 2002.

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Book chapters on the topic "Disregarding the corporate veil"

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Leddy, Mark. "Piercing the Corporate Veil in Competition Cases." In Europäisches, deutsches und internationales Kartellrecht, edited by Juliane Kokott, Petra Pohlmann, and Romina Polley, 501–22. Köln: Verlag Dr. Otto Schmidt, 2018. http://dx.doi.org/10.9785/9783504386054-031.

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Loh, I. H., J. L. Chong, Mohd Khairul Amri Kamarudin, and Roslan Umar. "Lifting of Corporate Veil in Wildlife Crime: The Lacuna of Law in Malaysia." In Environmental Management and Sustainable Development, 125–33. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93932-8_9.

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Martin, Kirsten. "Algorithmic Bias and Corporate Responsibility: How Companies Hide behind the False Veil of the Technological Imperative *." In Ethics of Data and Analytics, 36–50. Boca Raton: Auerbach Publications, 2022. http://dx.doi.org/10.1201/9781003278290-7.

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Miles, Robert, and Eleanor Holland. "Piercing the Corporate Veil." In Sham Transactions, 192–208. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199685349.003.0011.

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"Piercing the Corporate Veil." In Comparative Company Law, edited by Hisaei Ito and Hiroyuki Watanabe. Hart Publishing, 2018. http://dx.doi.org/10.5040/9781509909377.ch-006.

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Gerner-Beuerle, Carsten, and Michael Schillig. "Veil-piercing." In Comparative Company Law, 813–88. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780199572205.003.0010.

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This chapter focuses on strategies that, in a broad sense, set the principle of limited liability aside in order to reach (the assets of) the natural or legal persons that benefit from corporate activity. These concepts are complementary to the ex ante strategies discussed in previous chapters. They are ex post in the sense that they will be triggered only if and when the former have failed for some reason. Their aim is to internalize as far as possible the social cost of corporate activity in order to set appropriate incentives for corporate decision-making. The legal concepts under consideration are largely standard based with open textured norms whose application heavily depends on the factual settings in every individual case. Consequently, the challenge is to provide workable criteria and coherent guidance for courts in order to ensure predictability for entrepreneurs and their legal advisers.
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Côté, Charles-Emmanuel. "PIERCING THE CORPORATE VEIL IN INTERNATIONAL INVESTMENT LAW:." In Corporate Citizen, 247–62. McGill-Queen's University Press, 2020. http://dx.doi.org/10.2307/j.ctv176kttb.18.

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Chen, Selena. "Behind the Veil:." In Corporate Law and Sustainability from the Next Generation of Lawyers, 171–94. McGill-Queen's University Press, 2022. http://dx.doi.org/10.2307/j.ctv307fhn2.14.

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"5. Concentration of Capital, Corporate Governance, Power." In The Veil of Circumstance, 116–34. ISEAS Publishing, 2016. http://dx.doi.org/10.1355/9789814762564-008.

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Smith, Douglas. "Corporate personality and lifting the veil." In Company Law, 19–34. Routledge, 2018. http://dx.doi.org/10.4324/9780080938745-3.

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Reports on the topic "Disregarding the corporate veil"

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Poterba, James. Dividends, Capital Gains, and the Corporate Veil: Evidence from Britain, Canada, and the United States. Cambridge, MA: National Bureau of Economic Research, May 1989. http://dx.doi.org/10.3386/w2975.

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