literature Mainland China English summary

The Evolution and Prospects of the Piercing the Corporate Veil Rule

刺破公司面纱规则的变迁与展望

Distinguishes forward veil piercing from reverse veil piercing and notes that Chinese statutory law mainly addresses forward piercing while judicial attitudes toward reverse piercing remain less clear.

Open source

Brief English Introduction

This source maps the doctrinal variants of veil piercing. It is useful for showing that ordinary shareholder-to-company piercing is only one possible direction.

Teaching Notes

Use it with the SPC’s discussion of reverse piercing and with horizontal-piercing cases involving affiliated companies.