Examinando por Materia "Sociedades por Acciones Simplificadas"

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    Ítem
    Desestimación de la personalidad jurídica en Colombia y Estados Unidos : estudio de marco legal y precedentes jurisprudenciales
    (Universidad EAFIT, 2023) Solórzano Isaza, Agustín; Restrepo Botero, Laura; Álvarez Zuluaga, Alejandro
    This thesis studies the establishment of companies in Colombia, emphasizing how this legal action separates the shareholders' assets from those of the business entity. However, it points out that shareholders sometimes use these structures for fraudulent purposes. In response to this issue, the concept of "piercing the corporate veil" is introduced, allowing courts to question this separation in cases of abuse. Although this legal concept exists, the text argues that its application is restrictive in Colombia and the United States due to its potential impact on the theory of limited liability, a fundamental concept that promotes investment and the economic system by reducing personal financial risk in business activities. Ultimately, striking a balance between protecting shareholders and preventing abuse and fraud poses a dilemma for judges. It is highlighted that courts are cautious when applying veil piercing and reserve it for cases with clear evidence of abuse or fraud. This ensures that most companies can operate with the confidence that shareholders will not be personally responsible for debts and obligations, which, in turn, promotes investment and economic growth. In summary, the disregard of the corporate veil is an important tool but is used sparingly in these jurisdictions to balance the interests of shareholders, the prevention of abuse, and the maintenance of a business-friendly environment for investment and entrepreneurship.
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    Ítem
    El mercado de capitales como fuente de financiación de las mipymes colombianas
    (Universidad EAFIT, 2022) Orozco Jimenez, Manuela; Espinosa Sierra, Jorge Alexander; Sánchez Ribero, Gustavo A.
    With the expedition of Decree 817 of 2020, the Colombian government allowed Simplified Stock Companies to register securities in the National Securities Registry. As of that moment, and for a term of two years, these companies could register debt securities in the National Securities Registry to be issued in the second market of the Colombian stock market. The purpose of this thesis is to analyze the characteristics of simplified joint-stock companies and the reasons that led the national government to allow the issuance of debt securities in the second market from a theoretical perspective, with the purpose of concluding whether this measure was effective and had material effects.