Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 19 of 19 for “"Piercing the corporate veil"”.
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Justifications for piercing the corporate veil
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 …
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Piercing the Corporate Veil: Exploring Legal Implications and Corporate Accountability
This thesis seeks to explore and analyse the concept of piercing the corporate veil within the context of South African corporate law. The purpose of this study is to provide a comprehensive understanding of the circumstances in which courts in South Africa may disregard the separate legal …
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Limited liability and piercing the corporate veil: a comparative evaluation of U.S. and Saudi laws
… comparatively evaluates legal doctrine on piercing the corporate veil (PCV) under the laws of the United States and Saudi Arabia, thereby comparing rules arising under the common law and written codes, respectively. PCV is an exception to the doctrine of limited liability, a key attribute …
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Piercing the corporate veil: a critical analysis of Section 20(9) of the Companies Act 71 of 2008
Once a company is incorporated it becomes a juristic entity, distinct and separate from its incorporators. Thus, the company bears its own liabilities. However, section 20(9) of the Companies Act 71 of 2008 grants the courts the discretion to disregard the separate legal personality of a company …
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Piercing the corporate veil: A critical analysis of section 20(9) of the Companies Act 71 Of 2008
See the attached abstract below
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The limits on limited liability: a comparative analysis of piercing the corporate veil in Swedish and South African law
The doctrine of piercing the corporate veil assumes a controversial role in both Sweden and South Africa. When making affirmative veil-piercing decisions, both countries' courts are faced with the choice of whether to defend the principle of limited liability, as an inherently respected component …
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Piercing the corporate veil: a review of the concept and considerations of its relevance in South African tax law
The main objective of this research is to ascertain the degree to which the concept of the corporate veil is relevant in South African Tax Law. The first part of the paper is introductory in nature and is devoted to reviewing the concept from a company law perspective. Part I thus focuses on the …
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Veil Piercing - A Necessary evil? A critical study on the doctrines of limited liability and piercing the corporate veil
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 …
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Piercing the corporate veil: a review of the concept and consideration of its relevance in South African tax law
The main objective of this research is to ascertain the degree to which the concept of the corporate veil is relevant in South African Tax Law. The first part of the paper is introductory in nature and is devoted to reviewing the concept from a company law perspective. Part I thus focuses on the …
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The doctrine of piercing the corporate veil in South Africa: an analysis of the South African approach with lessons from the Canadian jurisprudence
The first principle of a corporation is the right to have separate legal personality independent from the directors and shareholders. The entity becomes distinct from those who incorporate it and those who participate in the active management of the corporation's business. The corporation is owned …
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Mezinárodní právo společností
… právem společností, konkrétně doktrínou piercing the corporate veil. Disertační práce je, kromě úvodu a závěru, rozdělena do 5 hlav. Hlava I se zabývá obecným vymezením doktríny. Hlava II vysvětluje, že složitost doktríny způsobuje fakt, že ve skutečnosti sestává z několika souvisejících …
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Piercing of the corporate veil in terms of Gore: Section 20(9) of the new Companies Act 17 of 2008
The first part of this minor dissertation will examine the historical development of the common law doctrine of piercing the corporate veil, its status and the concerns raised against the rule. In light of the fact that veil piercing erodes the limited liability of a company, it is necessary to …
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Remedying abuses of limited liability in company groups
In the modern world, company groups have become a commercial reality. With increasing regulatory and compliance requirements for different industries, larger companies are often more optimally managed in a group structure. The individual companies within a group structure still operate in the …
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Um takmarkaða ábyrgð í hlutafélögum og brottfall hennar: litið í gegnum lögpersónuna
… hlutafélögum og hina erlendu félagaréttarreglu „piercing the corporate veil“. Er þar sérstaklega skoðuð tilvist slíkrar brottfallsreglu ábyrgðartakmörkunar í breskum og dönskum félagarétti. Í ritgerðinni er varpað fram tveimur rannsóknarspurningum og leitast við að svara þeim í síðari hluta …
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The Double Life of State-Owned Enterprises in International Economic Law: States, Corporations or Both?
… prominence in global markets and feature among the world’s most influential enterprises. The aim of this research project is to analyse the international norms in force regulating whether SOEs are considered state or non- state actors, and their conduct state or non-state conduct, the …
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Osakeyhtiöoikeudellinen vastuun samastaminen eräine läheisilmiöineen Suomen ja Englannin oikeudessa
… on osakeyhtiöoikeudellinen vastuun samastaminen (piercing the corporate veil) oikeuskäytännön, erityisesti Suomen korkeimman oikeuden ratkaisun KKO 2015:17 ja Yhdistyneen kuningaskunnan korkeimman oikeuden vuonna 2013 antaman ratkaisun Prest v Petrodel Resources Ltd valossa. Samastamisella …
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The use of corporate structures and tax avoidance
South Africa has seen many developments in both the areas of corporate law and tax legislation. The legislation in question has developed from an apartheid or pre-democratic era to that of the current democratic South Africa, in which individuals have the freedom to become entrepreneurs, and have …
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A critical appraisal of the creditor protective mechanisms under the South African Companies Act 71 of 2008
This research examined the mechanisms that were employed by the Companies Act 71 of 2008 in order to protect the interests of creditors in company affairs. At the preamble of the aforementioned Act lies an undertaking from legislature to provide appropriate redress to investors and third …
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Limited liability: a pathway for corporate recklessness?
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 …