| Summary: | 碩士 === 嶺東科技大學 === 財經法律研究所 === 103 === “ The corporate entity doctrine” and “ limited liability” make the public gladly to set up companies and promote commercial prosperity, but any of the system has its flaws, the company system is no exception. In recent years, “ the corporate entity doctrine” and “ limited liability” being abused, cause creditors and trading partners have significant damage, showing the company's system seems to have a little flaw, which makes abuse and circumvent the company's legal scandal. In order to solve the aforementioned problems, the theory of “piercing the corporate veil” is developed in the United States based on equitable doctrine of justice.
This article will first discuss the two basic principles “ the corporate entity doctrine” and “ limited liability” of connotation, function and abuse to export that the current prevention and control methods feasible is” piercing the corporate veil” which originated in the United Kingdom and the United States judicial practice. This article will introduce its leading case and to further explore the theory and doctrine development as learn and practice of our future legislation. In the 2013, the amendment of corporation law of Taiwan adopts the doctrine of piercing the corporate veil, to further explore the application of this principle in the case of judicial practice, this article will distinguish “Company Law”, “Tax Law”, “Labor Law”, “Environmental Law” to discussion “piercing the corporate veil” on the Judicial Practice of Taiwan and provides some sugguestions of the statute.
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