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International Law and International Organizations
Reference:
Podshivalov T.P.
The doctrine of piercing the corporate veil in the court
practice on the disputes with offshore companies
// International Law and International Organizations.
2015. № 1.
P. 32-37.
URL: https://en.nbpublish.com/library_read_article.php?id=65949
Podshivalov T.P. The doctrine of piercing the corporate veil in the court
practice on the disputes with offshore companies
Abstract:
This article reviews the questions that emerge during the use of the doctrine of piercing the
corporate veil to reveal the identity of the beneficiary hiding behind the corporate shield of an offshore
company. It makes an assessment of the legality of using foreign jurisdiction in structuring a business on
Russia’s soil, and the specificity of determining the final beneficiary. A special attention is given to the
use of offshore companies as titular and operational legal entities while they are being formed not for the
purpose of conducting business themselves, or service the activity of another legal entity. Considering
that the doctrine of piercing the corporate veil was developed at a court level, the article makes an accent
on reviewing specific court cases. The author evaluates the participation of offshore companies in the
Russian civil commerce and public ownership of the assets of offshore companies based on the legislation
of an offshore jurisdiction.
Keywords:
Corporate veil, corporation, piercing the corporate veil, corporate shield, diligence, misuse of law, circumvention of law, offshore jurisdiction, private international law.
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