Evoluția și conceptualizarea Trust-ului, ca grup de persoane juridice cu scop lucrativ
Evolution and conceptualization of the Trust, as a group of for-profit legal entities

Summary/Abstract: Why is trust necessary if there are offshore systems? The trust being a product of the Anglo Saxon legal system, it represents an efficient tool in the entrepreneurial activity for tax planning, asset protection, etc. It is remarkable that the trust carrying out activities in the interest of the beneficiaries, managing assets worth hundreds of millions of dollars, can hold personal assets worth only a few thousand euros (tables, chairs, office equipment, etc.), and even if enters the bankruptcy procedure, responds only with personal patrimony. All this stimulated a research of provenance and evolution, identification and functioning, highlighting the specific mechanisms and classification of trusts.

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