A fiduciary duty is a legal duty to act solely in another party's interests. Parties owing this duty are called fiduciaries. The individuals to whom they owe a duty are called principals. Fiduciaries may not profit from their relationship with their principals unless they have the principals' express informed consent. They also have a duty to avoid any conflicts of interest between themselves and their principals or between their principals and the fiduciaries' other clients. A fiduciary duty is the strictest duty of care recognized by the US legal system.
Examples of fiduciary relationships include those between a lawyer and her client, a guardian and her ward, and a director and her shareholders.
("Fiduciary Duty", Legal Information Institute, Cornell Law School, WEX legal encyclopedia, https://www.law.cornell.edu/wex/fiduciary_duty, leído el 10 de diciembre de 2015.)
Felizmente, en Colombia, varios artículos del decreto 1242 de 2013 lo encarnan:
(http://www.minhacienda.gov.co/portal/page/portal/HomeMinhacienda/elministerio/NormativaMinhacienda/Decretos/2013/DECRETO%201242%20DE%2014%20DE%20JUNIO%20DE%202013.pdf)
Añadido: un buen artículo sobre fiduciary duty en la organización de servicios financieros, escrito por el fundador del Vanguard Group, John C. Bogle: "The Fiduciary Principle: No Man Can Serve Two Masters", Journal of Portfolio Management, 2009, 36(1).
http://johncbogle.com/wordpress/wp-content/uploads/2010/04/JPM-Fid-Principle-Fall-2009.pdf
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