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Is China Creating a New Business Order? Rationalizing China's Extraterritorial Attempt to Expand the Veil-Piercing Doctrine

Analyzes China's Circular 698 tax rules as an expansive and extraterritorial analogue to veil piercing, comparing the policy with traditional company-law justifications.

Open source

Use It For

Use this when corporate separateness is challenged through tax and foreign-investment structures rather than ordinary creditor litigation.

Teaching Notes

Ask whether tax anti-avoidance disregard is the same doctrine as company-law veil piercing, or only a functional cousin.