Abstract

SANCHEZ SANCHEZ, Juan Diego. The entrepreneur's triple functionality: shareholder, member of the board of directors and employee. An administrative and legal approach. Rev. Nac. Adm. [online]. 2021, vol.12, n.1, e3362. ISSN 1659-4932.  http://dx.doi.org/10.22458/rna.v12i1.3362.

This paper addresses the business and legal figure referred to as the entrepreneur's triple functionality based on three specific and simultaneous capacities of the same person: shareholder, member of the board of directors and employee of the same company. The approach to this figure is made accurate by an administrative and legal analysis, in which the legal and operational elements of each of the three conditions are analyzed, as well as the possible legal and technical discrepancies that may arise for the three defined positions. An analysis of the current regulations in the country is carried out, as well as the interpretations made by the government authorities on the topic. This paper ends with a regulation proposal that serves as a model to provide legal certainty to the entrepreneur.

Keywords : ADMINISTRATION; COMPANY; ENTREPRENEUR; SHAREHOLDER; BOARD OF DIRECTORS; EMPLOYEE; BUSINESS MANAGEMENT; CORPORATIVE LAW.

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