The aim of this paper is to analyse the so-called cross-border corporate reorganisations, which have the particularity of involving companies incorporated and existing in different countries, focusing on mergers and the redomiciliation of companies.To this end, the authors analyse the legal concepts of nationality and domicile of legal entities, mergers and redomiciliation of companies, the considerations that lead to the implementation of this type of operations and, finally, whether it is possible to carry out a cross-border merger and redomiciliation of a Peruvian company abroad according to the current regulations.

The aim of this paper is to analyse the so-called cross-border corporate reorganisations, which have the particularity of involving companies incorporated and existing in different countries, focusing on mergers and the redomiciliation of companies.To this end, the authors analyse the legal concepts of nationality and domicile of legal entities, mergers and redomiciliation of companies, the considerations that lead to the implementation of this type of operations and, finally, whether it is possible to carry out a cross-border merger and redomiciliation of a Peruvian company abroad according to the current regulations.

A través del presente trabajo, el autor busca guiar al lector en el tema de los deberes fiduciarios inherentes al cargo de director según la Ley N° 26887 - Ley General de Sociedades. Teniendo en cuenta el objetivo del artículo, el autor realiza un análisis de los motivos que sustentan la imposición de ciertos deberes para los directores en una sociedad anónima, el alcance de dichos deberes y la forma en que deben ser interpretados.

The aim of this paper is to analyse the so-called cross-border corporate reorganisations, which have the particularity of involving companies incorporated and existing in different countries, focusing on mergers and the redomiciliation of companies.To this end, the authors analyse the legal concepts of nationality and domicile of legal entities, mergers and redomiciliation of companies, the considerations that lead to the implementation of this type of operations and, finally, whether it is possible to carry out a cross-border merger and redomiciliation of a Peruvian company abroad according to the current regulations.