Artículo
En el artículo se estudia la responsabilidad del sujeto controlante -generalmente una sociedad de capital- de un grupo de sociedades en el que una sociedad subordinada o subsidiaria se encuentra en situación de insolvencia o cesación de pagos, por las deudas de la sociedad concursada, en el derecho estadounidense, argentino y en las propuestas de la United Nations Commission on International Trade Law (UNCITRAL). The increasing unacceptability of the concept of entity law and the emergence of the doctrine of enterprise law with respect to many aspects of the legal relationships of parent and subsidiary corporations particularly in insolvent situations is a very interesting issue. This change is very significant because it reflects a growing unwillingness on the part of the courts and legislatures to continue accepting the traditional view of corporate law when it no longer corresponds to the economic reality of the modern business enterprise in a complex industrialized international society. This paper examines the American case law and in particular the decisions that have imposed liability where a company is liable for the obligations of an insolvent subsidiary and by contrast the decisions that have denied liability. The paper also examines the position in Argentina within the Argentine law and the UNCITRAL recommendations in respect of liability issues within corporate groups in insolvency.
The insolvent subsidiary and liability of the parent corporation in the USA, Argentina, and UNCITRAL
Fecha de publicación:
06/2010
Editorial:
Wiley
Revista:
International Insolvency Review
ISSN:
1099-1107
Idioma:
Inglés
Tipo de recurso:
Artículo publicado
Clasificación temática:
Resumen
Archivos asociados
Licencia
Identificadores
Colecciones
Articulos(SEDE CENTRAL)
Articulos de SEDE CENTRAL
Articulos de SEDE CENTRAL
Citación
Miguens, Héctor José; The insolvent subsidiary and liability of the parent corporation in the USA, Argentina, and UNCITRAL; Wiley; International Insolvency Review; 19; 3; 6-2010; 239-253
Compartir
Altmétricas