literature Mainland China English summary

Restatement of the Piercing the Corporate Veil Rule

刺破公司面纱规则的重述

Restates veil piercing as a mechanism that has expanded from controlling-shareholder abuse of limited liability to broader regulation of abusive control by actual controllers and affiliates.

Brief English Introduction

Wang argues that veil piercing now does more than restrain shareholders. It increasingly regulates abusive control by actual controllers and affiliated enterprises, while protecting creditors and deterring misconduct.

Teaching Notes

Use it after Article 23(2) to discuss whether China’s doctrine is becoming a broader control-abuse doctrine.