Diferentes miradas sobre la sociedad por acciones simplificada (SAS) tras un nuevo conocimiento

Abstract

The Joint Stock Companies come mainly from the French Law. This prototype has been welcome in different countries due to the capacity to adapt with ease to different demands and needs of the entrepreneurs. In Colombia the JSC was created through the act 1258 in 2008, and just like in other countries, it has been implemented due to its simplicity at the moment of its constitution, in like manner, it can be made through a private document, this model offers freedom to the partners so they can use the corporate model according
to its requirements.
In any case, due to this flexibility, freedom and low control they are submitted to, some negative circumstances have emerged in the development and usage of this corporate model in the country due to the inadequate and wrong implementation when used as a façade for the execution of illegal activities with the purpose of tax evasion and the responsibility in charge of any society as far as the evasion of social security of its employees.