Piercing the corporate veil is a doctrine created within the United States (U.S.) common law system.
Bello, Joseph Mauricio
"An Overview Of The Doctrine Of The Piercing Of The Corporate Veil As Applied By Latin American Countries: A u.S. Legal Creation Exported To Civil Law Jurisdictions,"
ILSA Journal of International & Comparative Law: Vol. 14
, Article 4.
Available at: http://nsuworks.nova.edu/ilsajournal/vol14/iss3/4