Abstract

http://ssrn.com/abstract=2148799
 


 



Comparative Aspects of Piercing the Corporate Veil in the United States and Latin America


Dante Figueroa


Georgetown University Law Center; American University - Washington College of Law; Chilean Bar Association; New York State Bar Association (NYSBA); D.C. Bar Association; United States Supreme Court Bar; Inter-American Bar Association; U.S. Court of International Trade

September 18, 2012


Abstract:     
This article examines the history and uses of the corporate veil piercing doctrine in the United States, identifying its main elements and highlighting the different theoretical components of its application by courts in the United States in order to present an analytical framework for comparative law purposes. This study then analyzes how the veil piercing theory has been received in Latin American civil law jurisdictions, and undertakes an exhaustive analysis of the points of convergence and divergence between both systems. Finally, the article offers a discrete doctrinal discussion on the philosophical and theoretical grounds that justify an eventual ex- pansion of the veil piercing theory in Latin America, and with that aim draws extensively from the legal experience of the United States, highlighting potential lines of development for the future.

Number of Pages in PDF File: 115

Keywords: piercing the corporate veil, corporations, limited liability, Latin America

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Date posted: September 19, 2012  

Suggested Citation

Figueroa, Dante, Comparative Aspects of Piercing the Corporate Veil in the United States and Latin America (September 18, 2012). Available at SSRN: http://ssrn.com/abstract=2148799 or http://dx.doi.org/10.2139/ssrn.2148799

Contact Information

Dante Figueroa (Contact Author)
American University - Washington College of Law ( email )
HOME PAGE: http://www.wcl.american.edu/faculty/figueroa-hernand/
Chilean Bar Association
Chile
New York State Bar Association (NYSBA)
D.C. Bar Association
1101 K Street NW
Suite 200
Washington, DC 20005
United States
United States Supreme Court Bar ( email )
Washington, DC 20002
United States
Inter-American Bar Association ( email )
1211 Connecticut Ave NW
Suite #202
Washington, DC 20036
United States
U.S. Court of International Trade ( email )
One Federal Plaza
New York, NY 10278
United States
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