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Treuhandgeschäft Der Westdeutschen Und Amerikanischen Banken

Treuhandgeschäft Der Westdeutschen Und Amerikanischen Banken

          
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About the Book

Vorliegende Arbeit verdankt ihre Entstehung der Anregung von Herrn Professor Dr. Hanns Linhardt, der schon in frühen Jahren gewisse Fortbildungsformen der angelsächsischen Treuhand wissenschaftlich untersucht hat. Die Idee der Treuhand wurzelt im Rechtsempfinden des deutschen Volkes und hat ihre erste Ausprägung im germanischen Lehensrecht erhalten. Aber während dieses Rechtsinstitut in Deutschland infolge der Rezeption des römischen Rechts nahezu in Vergessenheit geriet, hat es sich in England beispiellos entwickeln und zu einer der verbreitetsten und gewöhnlichsten Einrichtungen des englischen Rechts werden können. "Of all the exploits of Equity the largest and the most important is the invention and development of theTrust" stellt der berühmte englische Rechts- historiker Maitland (Siebert, Wolfgang, Das rechtsgeschäftliche Treuhandverhält- nis, Marburg 1933, S. 57) fest. Vom englischen Mutterland, wo jedoch das Treuhänderamt mit der natürlichen Person verbunden blieb (trustee), wurde der trust mit der Billigkeitsrecht- sprechung in die nordamerikanischen Kolonien übertragen. In den USA fand er seine größte Entfaltung und weiteste Verbreitung durch die Vermögensakkumula- tion des 19. Jahrhunderts, das Felix Somary als "einmalige Xra der Erschließung eines großen Kontinents" bezeichnet (Krise und Zukunft der Demokratie, Zürich 1952, S. 48). Dort hat auch der Treuhandgedanke in den trust companies, einer bestimmten Gruppe von Geschäftsbanken, in gewissem Sinne seine Vollendung erfahren, die ihn durch Anpassung an die wirtschaftlichen Bedürfnisse immer wieder mit neuem Leben erfüllten.


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Product Details
  • ISBN-13: 9783322961594
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: 1963 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 15 mm
  • Width: 170 mm
  • ISBN-10: 3322961591
  • Publisher Date: 01 Jan 1963
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 260
  • Series Title: Bankwirtschaftliche Schriftenreihe
  • Weight: 444 gr


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