Copyright (c) 2026 Revista Científica Guacamaya
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This study compares the legal framework governing legal entities in Panama and Argentina to identify similarities, differences, and practical consequences for their formation, operation, representation, liability, and dissolution. A qualitative, non-experimental approach was applied through a systematic literature review guided by PRISMA. Official legal sources, scholarly literature, book chapters, theses, and case law were examined in SciELO, Redalyc, Dialnet, Google Scholar, and Scopus, with preference for Spanish-language publications issued between 2021 and 2026. The findings reveal two regulatory architectures. Panama uses a typified catalogue and ex ante control based on state recognition, approval of bylaws, and public disclosure. Argentina begins with a functional definition, develops legal attributes and governance rules, and strengthens anti-fraud protection through separate legal personality and the disregard of legal personality in cases of abuse. The study concludes that both models seek legal certainty and third-party protection through different but complementary mechanisms. An integrated regulatory approach should combine effective disclosure, enforceable governance, and clear accountability mechanisms while preserving freedom of association and organizational effectiveness.
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