Current-law scope and cautions
- The 2024 Company Law's general veil-piercing rule is Article 23; one-shareholder situations require careful evidence of property separation.
- Do not state a universal annual-audit filing requirement as the sole defense; courts examine substantive commingling and abuse.
Use: This is a screening/estimation tool, not legal, tax, accounting or regulatory advice. Confirm the latest primary authority, regulator/exchange practice, local rules and transaction documents before acting.
