The purpose of this paper is to examine the available judicial precedence using both the United Arab Emirates and UK laws to bring up a much broader understanding of wrongful and fraudulent trading concepts and provide a critical analysis of potential personal liabilities of directors in the UK and UAE jurisdictions for the acts of fraud and mismanagement.,This paper seeks to understand corporate fraud from the aspect of trading. It will take an in-depth look into wrongful trading and fraudulent trading in the UAE and UK jurisdictions while analyzing the punishment for the same. The study will also look at famous cases for the same while seeking to understand the mitigation measures undertaken in various nations across the world.,The author studies the contents and provisions of the UK Insolvency Act 1986, truly the concepts of wrongful trading and fraudulent trading are not explicitly mentioned in the UAE Law, but the said terms associated with “lifting of corporate veil” are notionally existent under the UAE Federal Law No2/2015, otherwise known as Companies Law (Articles 84 and 162-1), and under the UAE Bankruptcy Law (Federal Decree Law No. 9 of 2016), which provides legislation governing trading while the company is insolvent.,In the current paper, the author is keen to examine the available judicial precedence to bring up a much broader understanding of the mentioned concepts and provide a critical analysis of potential personal liabilities of directors in the UK and UAE jurisdictions for the acts of fraud and mismanagement.

中文翻译：

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揭开公司面纱：有限责任公司和公司可能面临风险

本文的目的是使用阿拉伯联合酋长国和英国法律来研究可用的司法优先权，以对错误和欺诈性交易概念有更广泛的了解，并对英国和阿联酋董事的潜在个人责任进行批判性分析。欺诈和管理不当行为的司法管辖区。本文旨在从交易的角度理解公司欺诈。在分析对阿联酋和英国司法管辖区的不正当交易和欺诈性交易时，将进行深入分析。该研究还将着眼于相同的著名案例，同时力求了解世界各国在采取的缓解措施。。作者研究了《 1986年英国破产法》的内容和规定，