2026. The Principle of Lifting “or Piercing” the Institutional Veil on Corporate Independence:  A Study in Modern Trends in the Theory of Corporate Financial Independence and Lifting the Veil. International Journal of Financial, Administrative and Economic Sciences. 5, 4 (Apr. 2026). DOI:https://doi.org/10.59992/IJFAES.2026.v5n4p7.