The Reduction of Capital: A Legal Figure That Creates Legal Uncertainty for Third Parties in the Mexican Tax Legislation

The phases of legal documentary research, which work on the basis of a logical structure, begin with the justification of the topic to be investigated, its delimitation, and as part of the legal process the preparation of provisional solutions through the presentation of a hypothesis. The legal deficiencies that Mexican law still presents in commercial matters make it necessary to analyze what will happen to third parties involved in commercial transactions, especially that will happen with their investments, which depend on the decision making of the person legal entity with which they carry out operations, leading to a lack of security. The tax regulation for the reduction of capital and its effects in front of third parties, to 10 years of having made research PhD of this figure was raised as a future line of research, for that reason that from the figure of the institution reference is made.