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Produkt vom BFSG ausgenommen: Hersteller ist Kleinstunternehmen

Álvaro Delgado Truyols

El Trust en España

Un exitoso instrumento internacional de gestión de patrimonios legalmente ignorado. (Sus problemas civiles, administrativos y tributarios)

Abreviaturas&#13;
&#13;
Introducción&#13;
&#13;
Capítulo I. El origen y la evolución del Trust en los países&#13;
anglosajones&#13;
1. Las diferentes familias del Derecho: Derecho civil, Derecho común,&#13;
sistemas mixtos, otros sistemas jurídicos&#13;
2. Origen histórico del Trust&#13;
3. Su concepto, elementos característicos y forma de constitución&#13;
4 Usos modernos de la figura en los países anglosajones: clases de&#13;
Trusts y titularidades fiduciarias habituales&#13;
&#13;
Capítulo II. La extensión del Trust a los sistemas de Derecho Civil&#13;
1. Normativa internacional&#13;
2. Países pioneros en Latinoamérica y Europa&#13;
El Trust en España&#13;
3. El caso francés&#13;
4. El caso italiano&#13;
5. Los Trusts en Escocia&#13;
6. La "fiducie" de Quebec (Canadá)&#13;
7. El Trust de Louisiana (USA)&#13;
8. Los Trusts de los países islámicos&#13;
9. Hacia una figura Europea del Trust&#13;
&#13;
&#13;
Capítulo III . La situación en España&#13;
1. La historia de un rechazo: reticencias clásicas hacia la figura&#13;
2. El Reglamento Europeo de Sucesiones y la Ley de Cooperación&#13;
Jurídica Internacional&#13;
3. Los componentes polémicos del Trust &#13;
A) División del dominio o "doble propiedad"&#13;
B) Patrimonio separado&#13;
C) Disociación de facultades dominicales&#13;
4. Figuras de nuestro derecho común con las que presenta puntos de&#13;
contacto &#13;
A) Las fiducias "cum amico" y "cum creditore" &#13;
B) Las fundaciones&#13;
C) Las sociedades unipersonales &#13;
D) La fiducia sucesoria del artículo 831 del Código Civil &#13;
E) El patrimonio protegido&#13;
F) Los fondos de inversión &#13;
G) Los seguros de vida "unit linked"&#13;
H) Las SICAV &#13;
I) Ciertas clases de albaceazgo&#13;
J) Las sustituciones fideicomisarias&#13;
K) La donación modal&#13;
5. Otras figuras análogas en los derechos forales &#13;
A) El patrimonio protegido catalán&#13;
B) Las herencias de confianza &#13;
C) La fiducia aragonesa &#13;
D) El heredero distribuidor balear&#13;
&#13;
Capítulo IV. El rechazo doctrinal y jurisprudencial&#13;
1. La opinión de los autores y la dificultad de su "adaptación"&#13;
2. La jurisprudencia del Tribunal de Justicia de la Unión Europea&#13;
3. La jurisprudencia del Tribunal Supremo&#13;
4. La jurisprudencia registral (DGRN y DGSJFP)&#13;
5. Las consultas vinculantes de la Dirección General de Tributos&#13;
&#13;
Capítulo V. El rechazo administrativo y tributario&#13;
1. La distorsionada visión del Trust como un instrumento de elusión fiscal &#13;
2. El riesgo de otras elusiones de carácter no fiscal &#13;
3. La normativa de prevención del blanqueo de capitales y la&#13;
financiación del terrorismo &#13;
4. El registro de titularidades reales&#13;
5. La actuación de notarios y registradores&#13;
6. El miedo a la "opacidad"&#13;
7. La prolongada ausencia de una normativa adecuada: causas y&#13;
consecuencias &#13;
&#13;
Capítulo VI . La necesidad de un Trust adaptado al Derecho español&#13;
1. ¿Es necesario que españa ratifique el Convenio de la Haya sobre el&#13;
Trust?&#13;
2. La viabilidad práctica en España de la "adaptación" exigida por&#13;
el Reglamento Europeo de Sucesiones y la Ley de Cooperación&#13;
Jurídica Internacional en materia civil en materia civil&#13;
3. El discutido carácter real u obligacional del Trust&#13;
4. Propuestas para articular el Trust en España&#13;
a) El reconocimiento de una nueva persona jurídica &#13;
b) El reconocimiento de una Fundación de interés particular&#13;
c) La creación de una Fiducia especial&#13;
d) El reconocimiento del llamado "Trust interno"&#13;
5. Conclusiones prácticas&#13;
&#13;
Capítulo VII . Anexo documental&#13;
1. Convenio de la Haya de 1 de julio de 1985 sobre la ley aplicable al&#13;
Trust y a su reconocimiento &#13;
2. Guía del Sepblac de marzo de 2019 sobre cumplimiento de las&#13;
obligaciones de diligencia debida en relación con los fideicomisos&#13;
anglosajones (Trusts) y otros instrumentos jurídicos similares &#13;
3. Modelo de acta privada de constitución de un Trust anglosajón&#13;
4. Modelo de escritura pública española de herencia en la que&#13;
interviene un Trust anglosajón&#13;
&#13;
Bibliografía

Routledge Studies in Organizational Change & Development

Through a mix of theoretical insights and practical case studies, this book offers a comprehensive exploration of how hybrid working and AI are shaping the future of organizations.

The Impact on Organizational Development

Hybrid Working and AI

Bear's World

This companion title to Natalia Shaloshvili’s award-winning book Bear is a funny and comforting take on how to cope with constant worrying. With a little help from his friend Duck, Bear finds that even when his biggest (cookie-related!) worries do come true, it’s not the end of the world. &nbsp; At first, Bear is happily munching his cookie, until a thought creeps in: what if it’s the last cookie? When this turns out to be true, he sets off for the shops – and his worries mount and mount. He worries about missing the bus . . . and it leaves without him. He worries he’ll get lost . . . and gets lost. By the time he finds the cookie queue, he’s at the very back;¿and his worst worry comes true. The very last cookie goes . . . to Duck!&nbsp; But just when Bear thinks his worst fears have been realised, Duck gently shows him that worries don’t have to end in disaster. By sharing his cookie and reminding Bear that ‘what ifs’ can lead to happy endings too, Duck helps his friend see that things often turn out better than expected.&nbsp; Complete with Natalia Shaloshvili’s expressive, playful illustrations and a story that balances humour with warmth, Bear Worries captures the familiar experience of children (and adults) whose imaginations run away with them. Both entertaining and reassuring, this picture book is the perfect springboard for conversations about anxiety, resilience and friendship.&nbsp; Whether shared at storytime, used in classrooms or given as a thoughtful gift, Bear Worries is an essential addition to every child’s bookshelf. It offers the reminder that no worry is too big when faced together.&nbsp;&nbsp;

Bear Worries

"A guide for how all of us can make a difference in the lives of others." Michael Bloomberg "Made me really think about what it means to give, to care, to be generous." Sir Grayson Perry Reclaim your individual impact with 'entrepreneurial giving'. It's time to democratize generosity and impact so YOU can make a difference. Philanthropy isn't just about wealth - it's about creativity, passion, and using your unique talents to contribute to what you believe in. Visionary investor and humanitarian John Studzinski challenges the traditional notion that philanthropy is reserved for the ultra-rich, revealing how anyone, regardless of financial means, can become a force for change. This groundbreaking book introduces entrepreneurial giving - a hands-on approach to philanthropy that harnesses skills, expertise, and resources. Through thought-provoking insights, A Talent for Giving offers a powerful new roadmap for impact. More than a guide, this book is a call to action. Whether you're an executive, an artist, a teacher, or an activist, your talents have the power to transform lives. The future of giving isn't about writing cheques - it's about reimagining what's possible. And it all starts with you.

Creating a more generous society that benefits everyone

A Talent for Giving

‘A fun new way to approach quizzing that entertains, intrigues and puzzles you in equal measure’ Darragh Ennis (The Menace from The Chase)Are you smarter than the crowd?It's time to challenge your general knowledge! Put your powers of estimation to the ultimate test with the brilliant new quiz book, Quizdom of the Crowd. This entertaining, surprising brain-buster will have you second-guessing everything you thought you knew.This isn't your average trivia night. Quizdom of the Crowd comes with a twist that will make you question every answer you give. After answering each question, the crowd's most common answers will be revealed, giving you the opportunity to change your mind. Sometimes the most popular answer is totally wrong, and sometimes...? Well, you will just have to trust your gut and see what happens!Packed with over 100 questions, this quiz book is guaranteed to bring fun, curiosity and a healthy dose of debate to family games nights, over drinks with friends, or simply challenging yourself on a quiet night at home, or whilst waiting for that plane or train. &nbsp;Will you nail it and beat the crowd, or will the answers leave you scratching your head, and wanting to have another go?With Quizdom of the Crowd, get ready to discover what you really know, and don’t miss out on the ultimate quiz book for friends, family, parties, and anyone who loves a good brain teaser.

Think you know it all? Prove it! The Quizdom of the Crowd takes trivia to the next level with playful twists and crowd-based questions that reveal what people really think. Fun, fascinating, and full of surprises, this is the ultimate book for quiz lovers looking for something different.

The new general knowledge game that pits you against the public

Quizdom of the Crowd

Are you a sage on the stage--or a guide on the side? Good leaders are one. Great leaders are both.In a market crowded with books about how to tell your story better, Winning Without Persuading offers a breakthrough approach: leadership storytelling built on uncovering the hidden stories that change everything. Esther Choy turns conventional business storytelling on its head, showing that the real power of story in leadership isn't only about spotlighting yourself--it's also about uncovering the overlooked moments, the unseen truths, and the stories waiting inside others that can elevate teams, energize cultures, and drive transformational outcomes.At the heart of Choy's approach is what she calls the T² principle: Transaction × Transformation. Storytelling begins with a goal--to win trust, inspire change, or unlock new opportunities--but its real power lies in what follows. As leaders shift how they see their work, their teams, and themselves, they become more attuned to the hidden stories around them, the unspoken insights that, once surfaced, can reshape everything. Story facilitation isn't just about telling better stories. It's about building a new way of seeing, connecting, and leading

Are you a sage on the stage---or a guide on the side?  Good leaders are one. Great leaders are both.

A New Framework for Leading with Curiosity and Story Discovery

Winning Without Persuading

Financial expert and bestselling author Anthony O'Neal shows you how to break the cycle of living paycheck to paycheck with proven steps to stabilize your money, eliminate debt, and create lasting financial freedom.Most people don't live paycheck to paycheck because they're irresponsible. They live that way because when you're juggling bills, unexpected expenses, and the rising cost of living, it can feel impossible to ever get ahead. But there's a better way.In Stop Living Paycheck to Paycheck, number-one national bestselling author and trusted financial expert Anthony O'Neal gives readers the practical tools and everyday habits they need to build margin even if they're starting from zero. Drawing from his own story and years of coaching thousands toward financial freedom, Anthony shows you how to create real breathing room and finally take control of your money. Through simple, proven steps, you'll learn how to<ul><li>stabilize your finances and cast a vision for the goals that will guide you forward;</li><li>eliminate all consumer debt and regain control of your spending;</li><li>save three to six months of take-home pay and create habits that protect your progress;</li><li>invest with confidence so your money starts working harder than you do; and</li><li>build a long-term plan to pay off your home, update your estate plan, and create generational wealth.</li></ul> If you're tired of the stress and exhaustion of barely getting by, this book offers a proven roadmap to break the cycle for good. You don't need more shame. You need a plan. And someone to walk with you while you take the first step. This is your fresh start.

The Proven Path to Break Free from Debt, Build Real Wealth, and Live Free on Any Income

Stop Living Paycheck to Paycheck

Piero Di Bello

Il checkup patrimoniale. La guida pratica per analizzare, pianificare e mettere al sicuro il patrimonio contro ogni avversità

Rechtsvergleichung und Rechtsvereinheitlichung

For what reasons does an obligation to surrender the contractual surrogate arise under §§ 285(1), 816(1), 818(1) and (2), and 822 of the German Civil Code (BGB)? Nathan Krian explores this question by examining the functional equivalents in the law of England and Wales. The insights gained from this analysis are then compared with the reasoning developed in German law in similar contexts, in order to make the value judgments of English law useful for the German legal discourse. Particularly revealing is the allocation function of contractual promises in English law, which is of special interest for explaining the obligation to surrender the contractual surrogate under § 285(1) BGB. In this context, Krian analyzes cases in which the allocation function of contractual promises is realized through tracing-especially in the context of the Vendor Purchaser Constructive Trust. To this end, the study first provides an overview of the trust as a legal institution and of the requirements of the Vendor Purchaser Constructive Trust and specific performance. Finally, the examination of the surrender of contractual surrogates in English law also includes a discussion of the concepts of disgorgement and damages, in order to present a comprehensive picture of the mechanisms giving rise to such claims.

Eine Untersuchung zum Herausgabeanspruch nach deutschem und englischem Recht unter besonderer Berücksichtigung des Tracing

Das rechtsgeschäftliche Surrogat im Rechtsvergleich

A tech insider who has been hailed by The New Yorker for her “forceful critique” of Big Tech describes what must be done to stop its erosion of democracy Over the past decades, under the cover of “innovation,” technology companies have successfully resisted regulation and have even begun to seize power from governments themselves. Facial recognition firms track citizens for police surveillance. Cryptocurrency has wiped out the personal savings of millions and threatens the stability of the global financial system. Spyware companies sell digital intelligence tools to anyone who can afford them. This new reality—where unregulated technology has become a forceful instrument for autocrats around the world—is terrible news for democracies and citizens. In The Tech Coup, Marietje Schaake offers a behind-the-scenes account of how technology companies crept into nearly every corner of our lives and our governments. She takes us beyond the headlines to high-stakes meetings with human rights defenders, business leaders, computer scientists, and politicians to show how technologies—from social media to artificial intelligence—have gone from being heralded as utopian to undermining the pillars of our democracies. To reverse this existential power imbalance, Schaake outlines game-changing solutions to empower elected officials and citizens alike. Democratic leaders can—and must—resist the influence of corporate lobbying and reinvent themselves as dynamic, flexible guardians of our digital world. Drawing on her experiences in the halls of the European Parliament and among Silicon Valley insiders, Schaake offers a frightening look at our modern tech-obsessed world—and a clear-eyed view of how democracies can build a better future before it is too late.

How to Save Democracy from Silicon Valley

The Tech Coup

Pray for your future husband now (even if you haven't met him yet!) so you can enjoy a godly and fulfilling marriage.It's not too soon to start praying for your husband! If you're a woman single and waiting, in the midst of dating, or on her way to the altar--this guided prayer journal from author and podcaster Christian Bevere, provides a space to bless your future husband and prayerfully prepare for your marriage.When all her friends were getting engaged and she felt her options had run out, Christian Bevere turned to a new way to wait with expectation and date with a vision--praying for her future husband. By turning to God with her dreams, doubts, and decisions--she found a tangible hope navigating singleness and a powerful tool for a coming marriage. That same method you can use now!With the insights she gained from those precious prayers, she offers this valuable resource for women to use in the weeks, months, or even years before the wedding day.The Dear Future Husband Prayer Journal includes: <ul><li>Prompts and topics for interceding over your future marriage and spouse</li><li>Encouragement for authentically drawing near to God in the waiting season</li><li>Sample prayers to inspire and lead your own for your future husband</li><li>Interactive quizzes, talking points, and date-night adventures to use after you're married</li><li>Wisdom for preparing for the marriage you're praying for</li><li>Dedicated journal space to write letters to your future husband and your wedding vows</li></ul> A perfect gift for young women, those who are dating, or those newly engaged--wherever you find yourself on the dating and marriage journey--these beautiful journal pages will help you intercede for your future husband now and watch the blessings God unveils along the way.

It’s not too soon to start praying for your husband! If you’re a woman single and waiting, in the midst of dating, or on her way to the altar---this guided prayer journal from author and podcaster Christian Bevere, provides a space to bless your future husband and prayerfully prepare for your marriage.

A Journaling Devotional for Christian Women Who Are Single, Dating, or Engaged to Prepare for Their Future Marriage

Dear Future Husband Prayer Journal

Routledge Studies in Trust Research

This innovative research monograph explores the nuanced relationship between artificial intelligence, trust dynamics, and value creation in modern organizations.Drawing on rich theoretical foundations and careful empirical analysis, the authors survey how AI technologies are reshaping our understanding of trust and value creation in organizational settings, offering fresh perspectives on these evolving phenomena. This book makes a significant contribution to management science through its thoughtfully structured approach. The authors first develop a sophisticated theoretical framework examining AI's influence on management practices and trust mechanisms, then present compelling empirical evidence on trust-based value creation. Their findings illuminate the subtle interplay between human trust, AI-enabled systems, and value creation processes in contemporary business models, supported by robust qualitative and quantitative research.This scholarly work speaks to academics, researchers, and doctoral candidates in management science, information systems, and organizational behaviour. It holds particular relevance for those studying organizational transformation, trust dynamics, and the evolution of AI-influenced business models. The book's theoretical depth and empirical insights also make it an invaluable resource for postgraduate students specializing in technology management and organizational studies who seek to understand these emerging organizational dynamics.

AI, Trust and Business Models

El Trust en España

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