Use this URL to cite or link to this record in EThOS:
Title: The piercing of the corporate veil in Latin American jurisprudence, with specific emphasis on Panama
Author: Navarro, Jose
Awarding Body: City University London
Current Institution: City, University of London
Date of Award: 2013
Availability of Full Text:
Access from EThOS:
Access from Institution:
This thesis is composed of five chapters. The first chapter addresses general aspects regarding the piercing of the corporate veil. The rationale for this chapter is to give a brief overview of piercing the corporate veil and address basic aspects that will be covered in this thesis; for example, piercing the corporate veil in corporate groups and piercing the corporate veil in the context of privately owned companies. Additionally, reasons for not covering points such as piercing the corporate veil in the context of public companies will be mentioned. The second chapter is dedicated to studying the piercing of the corporate veil in England and the U.S .. These jurisdictions are the parents of the modern corporate personality and general aspects about piercing . the corporate veil derive from these countries. Thus, Chapter Two can be regarded as a continuation of Chapter One. My purpose is to present the Anglo-American piercing of the corporate veil for it to be contrasted in Chapter Three. Chapter Two starts by addressing the piercing of the corporate veil in England and the reasons for the current position of English courts over this matter. The second part of this chapter is dedicated to the U.S. and its approaches developed in order to deal with corporate personality in that jurisdiction. This chapter concludes by stating the reasons why these jurisdictions have different positions regarding this subject. The third chapter will cover the piercing of the corporate veil in Spain and Latin America. This chapter starts by addressing general aspects of the corporate personality in Spain and Latin America as well as civil law concepts and principles used by these jurisdictions when dealing with corporate personality issues. The second section of this chapter is dedicated to Spain and corporate personality issues in that jurisdiction. Following, is the third section which starts by making a brief comment about the reasons for choosing the jurisdictions subject of study before continuing by addressing Argentina, Chile, Colombia and Brazil individually. This chapter ends by making a comparison between the methods used by Spain and the discussed Latin American jurisdictions. The fourth chapter is dedicated to the main case study, Panama. In this chapter, basic aspects of the Panamanian corporate entity in addition to the way in which Panamanian authorities have dealt with corporate veil issues to date are addressed. Finally, the principle of san a critica will be explained in the fifth chapter. The origins and rationale for the existence of sana critica and the reason to consider it suitable for supplementing an approach to deal with corporate veil issues. In addition, each of the rules on which sana critica is founded will be explained as well as the influence these rules have had over judges thinking and judgments. This chapter ends with a suggestion for the development of an approach to deal with corporate veil issues in Panama.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: F1201 Latin America (General) ; K Law (General)