La sociedad por acciones simplificada: una nueva estructura para hacer negocios en las Américas
Resumen
Este artículo es una introducción a la Ley Modelo sobre la Sociedad por Acciones Simplificada (SAS) de la OEA. La SAS es una estructura societaria que constituye una alternativa sencilla y fácil, pues reduce la complejidad y, por lo tanto, los costos para su formación y funcionamiento. Por ello, ofrece la posibilidad para la constitución de toda clase de empresas industriales o comerciales y, en particular, a las mipymes. De ahí que cumpla una importante función para el fomento de la formalización empresarial. En este artículo se analizan los beneficios relacionados con la formalización y la simplificación del proceso de registro de empresas y explica, así mismo, los elementos básicos de la Ley Modelo a la luz de las mejores prácticas globales emergentes.
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