Additional if you want to take this topic further Anil Hargovan and Jason Harris, “Piercing the Veil in Canada: a Comparative Analysis” (2007) 28 Company Lawyer p 58 – a Canadian/Australian comparison
Karen Vandekerckhove, “Piercing the Corporate Veil” (2007) 4 European Company Law p 191 – an interesting cross country comparison involving UK, US Belgium, Netherlands and Germany.
For a UK Consultation on tackling the problem of anonymous ownership here see the DTI/ HM Treasury Consultative Documents at - http://www.hm-treasury.gov.uk/
Dobson, Lifting the Veil in Four Countries(1986) 35 International and Comparative Law Quarterly 839
Ireland, Grigg-Spall and Kelly, The Conceptual Foundations of Modern Company Law (1987) 14 Journal of Law and Society 149 – a Marxist perspective.
And, on a similar, but lighter, note, from the post-Enron era:
Joel Bakan, The Corporation: the Pathological Pursuit of Profit and Power (hb2004,pb2005), Constable and Robinson and DVD of the film The Corporation both available in the library.
Halpern, Trebilcock and Turnbull, An Economic Analysis of Limited Liability (1980) 30 University of Toronto Law Journal 117 – a focused test of legal rules against Economic Analysis of Law/Chicago School Theory..
Cohn and Simitis, Lifting the Veil in the Company Laws of the European Continent (1963) 12 International and Comparative Law Quarterly 189 – a classic of Comparative Law.
David M. Albert, Addressing Abuse of the Corporate Entity in the People's Republic of China: new thoughts on China's need for a defined veil piercing doctrine (2002) 23 University of Pennsylvania Journal of International Economic Law p.873 –Westlaw – on why PRC needs to develop veil lifting techniques.
Elham Youabian Reverse piercing of the corporate veil: the implications of bypassing "ownership" interest (2004) 33 Southwestern University Law Review 573 – an interesting discussion of some recent US developments and of the issues involved in the decision whether or not to pierce the corporate veil.
René Reich-Graefe Changing Paradigms: the liability of corporate groups in Germany (2005) 37 Connecticut Law Review 785
Christopher Ruane, Metaphysics and the Corporate Veil (2005) 26 Company Lawyer 62-64