Piercing Corporate Veil
Comparative Analysis of USA & Indian Corporate Law
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The concept of piercing the corporate veil has always been the subject of legal discussion and analysis. One of the striking features of a corporate entity is its separate legal existence being a creature of law. The concept of piercing the corporate veil strikes at the basic feature of corporate existence and has been used across the globe to identify the persons operating and managing the corporates. Though this concept has a uniform applicability, the circumstances and situations under which the courts have used this principle differ. The principle of piercing corporate veil assumes greater...
The concept of piercing the corporate veil has always been the subject of legal discussion and analysis. One of the striking features of a corporate entity is its separate legal existence being a creature of law. The concept of piercing the corporate veil strikes at the basic feature of corporate existence and has been used across the globe to identify the persons operating and managing the corporates. Though this concept has a uniform applicability, the circumstances and situations under which the courts have used this principle differ. The principle of piercing corporate veil assumes greater significance in today s world with focus on eliminating transnational white-collar crimes using the façade of corporate veil. It calls for uniform dealing of the subject by countries. The focus of this work is the discussion of evolution of concept, governing principles, circumstances under which courts have used this concept, recent trends in this field, and recommendations based on comparative trends in US vis-a-vis India. This work seeks to understand and analyse the law relating to piercing/lifting the corporate veil in the United States and India.
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