“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”, Int. J. Financ. Admin. Econ. Sci., vol. 5, no. 4, Apr. 2026, doi: 10.59992/IJFAES.2026.v5n4p7.