Companies Act Personality Denied The Judicial System In Taiwan Apply

The article 20 of the newly released mainland company law has established the principle of piercing corporate veil,also known as disregard of corporate entity,but it is still controversial as regards to the judicial practice which warrants further reflection.U.S,German and Japan all has generated specific categorized application of this principle,while mainland China and Taiwan all lack of counterparts.This article will dedicated to this effort,in comparison of Taiwan's relevant negative-pattern practice to its oversea counterpart's positive-pattern practice,in hope of identify the route, and attempts to try offer concrete suggestions for mainland China,in furtherance of article 20's improvement and perfection.This article is divided into four chapters.Chapter one will give a general introduction of theory of piercing corporate veil(PCV) and relevant Taiwan statutes.PCV is the production of case law,thus its theories in mainland china and Taiwan are all influenced by U.S,German and Japan.That's why the development of this theory come into view when it being introduced into Taiwan.Chapter two is about introduction of PCV and its oversea practice.The main critique for PCV is about ambiguities of its elements which may lead to its misuse.The proper regime of PCV is important and is the pivotal point of the theory.This chapter will interpret the conception and elements of the theory,after streamlined its categorized application in U.S,German and Japan,in seek of the category that generally applicable to those three.Chapter three is about relevant case in Taiwan,discussing reasons of Taiwan case law's passive-pattern application of this theory.Chapter four streamlines mainland china's judgment criteria of application of this theory,in comparison to Taiwan,and in seek of concrete suggestions of enforcement.Concluding chapter restates writer's attitude and summarized main points of PCV,in addition of which,creative points and purpose of this article. Since PCV is a transplanted theory,part of statistics cited in this article comes from relevant theories and case history abroad,but main part stays discussion with regards to mainland China and Taiwan.The study method this article utilized include:historical study method;comparative study method;and analytical study method.