Disregard of the corporate entity and extension of liquidation to corporations belonging to the economic conglomerate

Abstract

This study’s object is to analyze the hypothesis of extension of the bankruptcy liquidation to corporations belonging to the economic group as a result of the enforcement of the disregard doctrine. It is proposed to exam the origin of the liquidation extension in order to assert its legal foundations, studying the Argentinian Law experience. Considering the nature and purposes of the disregard doctrine as it was conceived in Brazilian Law, it is possible to differ it from the liquidation extension in terms of nature, reach, purpose and effects.