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</topic><topic id="http://vocabularios.saij.gob.ar/escribanosba/skos/179"><instanceOf><topicRef xlink:href="#term"/></instanceOf><baseName><baseNameString>FONDO DE COMERCIO</baseNameString></baseName>  <occurrence>    <instanceOf>      <topicRef xlink:href="#scope-note"/>    </instanceOf><baseName><baseNameString><![CDATA[ "El fondo de comercio ha sido definido como...la propiedad incorpórea consistente en el derecho a clientes que está fijado al fondo de comercio mediante los elementos utilizados en su explotación.... De la definición citada se desprende que para explicar lo que es un fondo de comercio, primero deben ser determinados sus elementos, con el fin de analizar después las características que dichos elementos deben reunir para que exista un fondo de comercio." En: Lamber, Rubén A. (director) Usufructo: aplicaciones civiles y comerciales. Buenos Aires: Heliasta, 2011. ]]> </baseNameString></baseName>  </occurrence></topic>  <association>    <instanceOf>      <topicRef xlink:href="#broader-narrower"/>    </instanceOf>    <member>      <roleSpec>  <topicRef xlink:href="#narrower"/>      </roleSpec>      <topicRef xlink:href="#http://vocabularios.saij.gob.ar/escribanosba/skos/179"/>    </member>    <member>      <roleSpec>  <topicRef xlink:href="#broader"/>      </roleSpec>      <topicRef xlink:href="#http://vocabularios.saij.gob.ar/escribanosba/skos/178"/>    </member>  </association></topicMap>