<div class="raw-html-embed"><a href="https://libratech.ai/ch/?utm_source=partner&amp;utm_medium=website&amp;utm_campaign=wkch_libra_prsp_staempfli_07_2026
">Stämpfli - L’innovation technologique au service de la littérature juridique - Testez gratuitement !</a></div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Aktienrecht

Droit des sociétés anonymes

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

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

8 Steps to help you find the key to your own heart - and your colleagues'

To Be a Good Leader or the Best Leader

Many leaders today carry a quiet weight. The pressure to perform, to decide, and to constantly move forward can gradually pull them away from something essential - their presence, their authenticity, and their trust in themselves.

A Quiet Leadership Revolution invites leaders to pause and rediscover a different way of leading.

Drawing on phenomenology, ontology, and decades of experience working with leaders, Dr Therese Walkinshaw introduces Trust-Based NOW Leadership(TM), a reflective and presence-based approach to leadership. At its heart are three essential qualities: presence, authenticity, and self-trust.

Rather than offering formulas or quick solutions, this book invites readers into a deeper reflection on how leadership is experienced from within. Through thoughtful insights and practical reflections, leaders are encouraged to reconnect with themselves, to lead with honesty, and to trust the wisdom that emerges when they are fully present.

This is not a loud or dramatic revolution.

It is a quiet shift that begins within, when leaders choose presence over pressure, authenticity over performance, and self-trust over constant doubt.

For leaders who sense there is a more meaningful and human way to lead, this book offers a thoughtful space to pause, reflect, and rediscover the deeper foundations of leadership.

Redefining Leadership From the Inside Out

A Quiet Leadership Revolution

You are no longer leading behind closed doors.As a CEO or a senior leader, your decisions are visible, travel instantly and are judged in real time. Trust in institutions has eroded. Stakeholders are louder, less patient and often in conflict. Society is no longer outside the organization; it is in the Boardroom.You are being asked to exercise judgement in conditions of exposure, com- plexity and escalating demand, often without clear boundaries or disciplined methods for weighing trade-offs.Accountability Under Fire equips leaders to meet this structural shift. Through rigorous thinking, practical tools and real-world case studies, it helps Boards, CEOs and senior leaders to anticipate scrutiny, define responsibility, navigate competing expectations and lead with legitimacy when pressure intensifies. If you are responsible for protecting trust, sustaining legitimacy and steering an organization through intensifying scrutiny, this book belongs in your hands.

How society is demanding more from business and what great leaders are doing about it

Accountability Under Fire

Studien zum Arbeitsrecht

Die Integration der auftragsrechtlichen Vorschriften in den Dienstvertrag und die Ausgliederung des Arbeitsvertrags werden in der Literatur anhand des Vorbilds des Auftragskonzepts des OR vorgeschlagen. Das taiwanische Zivilgesetzbuch hat das Auftragskonzept des OR übernommen. Das Auftragskonzept beider Rechtsordnungen erfasst jede selbständige Dienstleistung, sodass ein Zwischentyp wie die arbeitnehmerähnliche Person kaum begründbar ist. Trotz des Auftragskonzepts dienen die zunehmenden Sondergesetze für Dienstleistungen in Taiwan zur Rechtssicherheit. Während das Auftragskonzept ausschließlich selbständige Dienstleistungen tangiert, spricht der Dienstvertrag des BGB besser für den Sozialschutz durch die Einbeziehung des Arbeitsvertrags.

Eine Strukturanalyse anhand des deutschen, schweizerischen und taiwanischen Rechts

Auftrag, Dienst- und Arbeitsvertrag

Family business governance is often thought of as a set of formal policies and structures that every family business should adopt. This is misleading. This book introduces the concept of Natural Governance to broaden the debate and explains how family businesses are actually governed effectively using a combination of informal and formal processes.Written by Ken McCracken, who has worked as an adviser to family business over many years and gained significant insight, the book provides a framework to describe and sustain Natural Governance, and challenges some popular views about how family businesses should, or do in practice, behave and progress. It describes the more informal governance practices and processes that first emerge spontaneously in a family business, which are sustained by the natural inclination of a family business to move forwards by doing more of what has worked well in the past while trying to avoid repeating previous mistakes.This book is an essential read for any member of a family business, as well as all professionals who provide services to family businesses. It will also interest researchers and teachers who want to explore this neglected area of family business governance.

A Mirror and a Lens

Natural Family Business Governance

From the mindset you move with, to the habits you create, and the tools you carry—learn how to stay sharp, stay ready, and stay safe in every aspect of your daily life!Dannah Eve has always been street smart, and for the past several years, she has been sharing her advice, self-defense strategies, and safety tips with millions of engaged social media followers. With the encouraging tone of a savvy older sister, she has built a platform that teaches women how to think like a threat—mastering situational awareness, calculated deception, and the art of always being ready. This is survival on your terms. These are just a few of the rules she lives by: <ul><li>Lie to survive: You don’t owe a stranger your truth. Especially if it compromises your safety.</li><li>On a date: Don’t rush to share your personal details—a Tinder match is not yet a trusted person.</li><li>Living alone: Keep a pair of men’s shoes by the door; you’ll be a less-obvious target.</li><li>While commuting: Never leave any personal information visible—such as your workplace ID, nametag, or packages showing your address.</li><li>On vacation: Walk with confidence and a strong stride; a distracted person is an easy target.</li><li>While driving: Never pull over for an unmarked vehicle; anyone can order police sirens and flashing lights online.</li><li>At school: Research and use the available campus shuttles and safety services.</li><li>Online: Phishing emails, fake texts, scare tactics—don’t bite, don’t click. If it’s “urgent” or too good to be true, it’s probably a scam.</li><li>At a concert or other public place: Plan your exit strategy before you need it.</li></ul>In an unpredictable and often frightening world, Dannah Eve shows you how to weaponize your intuition—and back it up with real-world safety tactics that actually work. Because when you build confidence, you operate with authority—and that ripple effect can protect more than just you.&nbsp;

Trust Your Instincts, Outsmart Danger, and Stay Safe in a World That Isn’t

Street Smarts

Irish Capital Gains Tax 2026

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

Welcome to the University, where an ancient magic secures the right of elite society the Turnbull Club to rule - in exchange for a sacrifice to the hidden, magical world of the Night City ...When naïve student Emma Curran falls for the Turnbull Club's leader, the glamorous Jasper Balfour, she enjoys parties and strange rituals - until one night, the Turnbulls propose a dark little game: a fox hunt. The women run. The men chase. And Emma is their mark.Emma is ripped from her mortal life and transformed into something beastly, in thrall to the magical Night City. Now she must harness all her ferocity and cunning if she wants to claw back her mortal life and topple the Turnbull Club. And as dark magic spills through the University, bargains go unpaid and the Night City loses control, Emma must choose between seeking vengeance ... and saving herself.

The Fox Hunt

Visionary marketing insider, Christian Muche, Founder of the annual Possible conference, has built his career by turning bold ideas into transformative platforms that shape industries and inspire global audiences. In The Future Possible, Christian shares the latest groundbreaking innovation at the intersection of marketing and technology so that businesses of all types can learn what is needed to succeed over the coming decades.The key themes include: <ul><li>Trust as the primary currency (earned, measured, defended).</li><li>Moments as the flywheel that turns attention into adoption.</li><li>Networks as the distribution logic for ideas, products, and reputation.</li></ul>This is the playbook to building trust-first brands that travel across markets and media. Chapters include executive frameworks that leaders can apply immediately, and a clear way to lead through AI acceleration, cultural volatility, and the post-attention economy without whiplash.

Leadership, Human Connection, and Creating What Comes Next

The Future Possible

"A fascinating detective story told with humor and joy that unravels the threads of history and legend to reveal the strange stories of Britain's hill figures." – Fiona Roberston, author of&nbsp;Stone Lands A journey through Britain’s chalklands, uncovering the stories, symbolism, and shifting meanings of the mysterious figures carved into its hills.&nbsp; Across southern England and beyond, the land bears the marks of centuries—white horses, giants, crosses, badges, even a lost panda—cut into the chalk and exposed to the sky. In The Tattooed Hills, writer Jon Woolcott travels to these remarkable sites, exploring their history and the deep cultural roots that link landscape to identity.&nbsp; Part travelogue, part cultural history, Woolcott examines how these figures—sometimes ancient, sometimes surprisingly recent—reflect the nation's collective imagination, and how their interpretations have changed over time. Once emblems of pride or remembrance, they have become mirrors of our shifting values and contradictions.&nbsp; From Iron Age hillforts to modern regimental carvings, The Tattooed Hills brings together archaeology, folklore, art, literature and music to reveal the evolving story of Britain’s chalk landscapes and the people who shaped them. Beautifully written and steeped in a sense of place, Woolcott visits many of England's Chalk figures, delving into their mysteries, including The Westbury White Horse, the Long Man of Wilmington, The Cerne Abbas Giant and the Uffington White Horse. A captivating exploration of landscape, culture, and belonging, The Tattooed Hills reveals how the Britain' chalklands connect to the past and shapes the country today.&nbsp; "Woolcott is the most splendid company on this intoxicating, immaculately researched tour of chalky weirdness." – Charles Foster"An alluring blend of travel writing, cultural history, archaeology, folklore, literature, and more." - The Bookseller"Witty, evocative, and profoundly human."– John Grindrod"If I say the book is right up there with John Higgs' Watling Street and Rob Cowen's The North Road, then you'll know what to expect and just how highly I rate what Jon has pulled off here." – John Mitchinson

Journeys to Chalk Figures

The Tattooed Hills

Welcome to the University, where an ancient magic secures the right of elite society the Turnbull Club to rule - in exchange for a sacrifice to the hidden, magical world of the Night City ...When naïve new student Emma Curran falls for the Turnbull Club's leader, the glamorous Jasper Balfour, she enjoys parties and strange rituals - until one night, the Turnbulls propose a dark little game: a fox hunt. The women run. The men chase. And Emma is their mark.Emma is ripped from her mortal life and transformed into an immortal fox maiden in thrall to the magical Night City. Now she must harness all her ferocity and cunning if she wants claw back her mortal life and topple the Turnbull Club. And as the Night City loses control and bargains go unpaid, Emma must choose between seeking revenge ... and saving herself.

El Trust en España

Autres titres sur ce thème