Levantamiento Del Velo Corporativo Latinoamericano: Aspectos Comparados Con El Derecho Estadounidense (Piercing the Corporate Veil in Latin America: Comparative Aspects with U.S. Law)

Abstract:     
The article examines the history and uses of the piercing the corporate veil doctrine in the United States. It identifies the doctrine’s main elements, and highlights the different theoretical components of its application by U.S. courts. The study then analyzes how the veil piercing theory has been received in Latin American civil law jurisdictions. The article does not purport to provide an exhaustive review of the veil piercing doctrine in the United States, but only to identify its main expressions in order to present an analytical framework for comparative law purposes.

Note: Downloadable document is in Spanish.

Number of Pages in PDF File: 162

working papers series