LAS SOCIEDADES POR ACCIONES SIMPLIFICADAS: UN NUEVO PARADIGMA EMPRESARIAL

Abstract

The present research shows us the advantages that the application of the corporate typology “Simplified Stock Companies” [SAS] would entail, under the guidelines of the Model Law of the American States Organizations in Ecuadorian corporate law, considering it as a new business paradigm. Therefore, during the analysis the application of this model in neighboring countries has been considered and the doctrine and origin of this legal figure has been studied. Thus, during the investigation it has been observed that it is a type of society that makes the formality of commercial activities viable, and that generates lower costs when it is constituted and liquidated. Likewise, it is characterized by the flexibility of administration, endowing with noticeable advantages of the actors that use it, since it does not only create advantages for the one that creates the company, but from its application benefits the employees and the State in general.