LOS BENEFICIOS DEL FIDEICOMISO MERCANTIL PARA LA PROTECCIÓN DEL PATRIMONIO FAMILIAR

Abstract

This paper explores the history of fiduciary institutions, which, in one way or another, were precursors to the fideicomiso mercantil in Ecuador, starting with their origins in ancient Rome with an analysis of their evolution and implementation in countries of ango-saxon legal systems, and their influence on Latin-American countries, up to their inclusion in the legislation of the region. Afterwards, it studies the ecuadorian fideicomiso mercantil, based on the definition given by the legislators, and the intepretation on what that definition entails. Finally, it goes on to apply a descriptive-analytic methodology to decompose the fiduciary agreement’s characteristics, as well as its benefits and peculiarities that make it an optimal legal device for the protection of a family’s estate, through an impartial and professional administration of the assets it is composed of, following the instructions, procedures and protocols that the founders of the fideicomiso include on the agreement, that become compulsory to the rest of the intervening parties