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Article

Fideicomiso en Uruguay - Nueva Ley

Publication: La Ley, 2004

Author: Nicolas Malumian

Category: Fideicomiso y Trust

Abstract

En este artículo se describen los aspectos generales de la figura jurídica, se efectúan un análisis crítico del proyecto de ley, y se identifican aquellos aspectos que podrían ser mejorados a efectos de que el Fideicomiso se inserte eficazmente en la dinámica empresarial del Uruguay. This article describes the general aspects of the legal figure, makes a critical analysis of the bill, and identifies those aspects that could be improved so that the Trust is effectively inserted into business dynamics of Uruguay.

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Article

Trusts in Spain?

Publication: Trusts & Trustees, 2021

Author: Pedro Ignacio Botello Hermosa and Nicolas Malumian

Spain has no trust regulations at the national level. However, there are inheritance legal schemes with similar effects. Furthermore, certain autonomous regions of Spain could enact their own inheritance law regulations and provide legal institutions that are analogous to trusts. In this article, we review these institutions from both an academic and practical point of view.

Article

Sustitucion Fideicomisaria y Fideicomiso Testamentario

Publication: Revista del Código Civil y Comercial CCyC1, 2021

Author: Pedro Ignacio Botello Hermosa and Nicolas Malumian

El artículo comenta y compara la sustitución fideicomisaria de España y el fideicomiso testamentario en la Argentina, con especial énfasis en la protección de personas con discapacidad. Se comenta como estas dos instituciones antagónicas han evolucionado para cumplir fines similares. The paper compares the Spanish fiduciary sustitution and the Argentine testamentary trust, with special focus in the protection of persons with special needs. It is analyzed how to legal schemes that that were seen as oposing each other evolved in order to fulfill similar needs.

In the Common Law world, there are many antecedents regarding sham trusts and a huge body of analysis. Therefore, it might be surprising to learn that the situation is completely different in the Civil Law world. The relevance of this case is that it is one of the very few in which a trust is subject to legal scrutiny and declared a sham.