Abstract
The purpose of this paper is to develop and understand the complex phenomenon of corporate undercapitalization, and how it relates to corporate law and limited liability. We will briefly review the historical evolution of corporate law and limited liability, as well as the rules on Undercapitalization in the Uruguayan legal system and its doctrinal and jurisprudential development. In addition, a comparative law perspective will be developed. Finally, an assessment of how the limited liability regime and the phenomenon of Undercapitalization can be harmonized will be made.
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