Aguilar Rubio, M. “Taxation of Second-Degree Cooperatives in the Common State Tax System and the Basque Regional Tax SystemTaxation of Second-Degree Cooperatives in the Common State Tax System and the Basque Regional Tax System”. International Association of Cooperative Law Journal, no. 59, Dec. 2021, pp. 129-47, doi:10.18543/baidc-59-2021pp129-147.