关联公司适用法人格否认制度分析-analysis of the applicable legal personality denial system of affiliated companies.docxVIP

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关联公司适用法人格否认制度分析-analysis of the applicable legal personality denial system of affiliated companies.docx

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关联公司适用法人格否认制度分析-analysis of the applicable legal personality denial system of affiliated companies

AbstractSince the principle of IIpiercing the corporate veil was adopted in the amended Company law 0/ PRC in 2005，this principle has been widely applied in judicial practices，and such principle also raised a lot of discussion among the theorists andjudges. However，from the perspective of text interpretation，it was provided inArticle 20 of Compαny law 01 PRC that in case of piercing the corporate veil，only the shareholder wouJd be liable. However，it is a controversial question that whetherthe pa内ies other than shareholder maγbe liable by the principle.After learning the experience and practices in the foreign countries and Taiwan regarding this principle，we may find that shareholders liability constitutes only one scenario of application of the principle of piercing corporate veil. This principlenevertheless shall also include: the piercing between the controller without the shares of the company and the company，piercing among sister-companies ，andreverse piercing. The author therefore summarized and named these three scenarios the upiercing corporate veil among affiliated companies. This article mainly analγses the shortfalls of the principle of upiercing corporate veil among affiliated companies in PRC and make some suggestion to improve such principle by discussing the foresaid three scenarios.The first chapter introduces the stαtus quo of the principle IIpiercing corporateveil among affiliated companies in PRC from a legislative and theoretical perspective， including studγof the term affiliated companies and the principle piercingcorporate veil in PRC. Although the concept of affiliated companies is wellknown in academia ，PRC Company law does not provided this term. It is more likely a tax concept in PRC. With respect to the application of piercing the corporate veil in the affiliated companies ，the theorists do not have a consistent opinion.The second chapter discusses the concept and type of affiliated companies in the co