LA VERSATILIDAD DEL TRUST ANGLOSAJÓN FRENTE AL FIDEICOMISO MERCANTIL

Abstract

While in England the trust developed since the Middle Ages through custom , in continental Europe they had the figure of fiducia, proper of Roman law, which is much stricter, and basically was used for hereditary matters, and by the Catholic Church for the protection of their assets. In England, the trust was developed to evade taxes to the crown by mortis causa, creating the principles of common law and Equity, existing two types of property, which does not exist in civil law fiducia. While in England they have sought to be more practical for negotiations, the trust has become an ideal tool for commercial legal transactions, while the analogous, Commercial Fiducia, is excessively regulated, so it would be a good option to translate the trust, whose meaning to castilian is "confidence", to the legislations of Roman law, such as Latin America and Continental Europe.