Cooperatives taxation in the eyes of the new Corporate Tax. Proposals for a reform
Abstract
The Act 27/2014, on Corporate Income Tax has introduced measures as the reduction of the tax rate, the amendment of the percentage of participation of the partner in the company in related-party transactions, the reductions in the tax base fund of capitalization and fund of leveling, between others, which demand adjustment of the fiscal regime of the cooperatives to the new regulation. It there join the reforms undertaken in the many cooperative laws from 1990. In the present article there is a review of the mentioned changes and there are reform proposals concerning cooperatives tax system, attending to his essential content, the relative one to the Corporate Income Tax.
Received: 31 May 2016
Accepted: 05 September 2016
Published online: 21 December 2016
Downloads
The authors, by submitting their manuscripts to the International Association of Cooperative Law Journal, accept the conditions listed below on copyright and undertake to comply with them.
1. Assignment of rights
The Publisher (University of Deusto) retains the copyright for this publication.
The authors, by submitting their manuscripts to the International Association of Cooperative Law Journal (BAIDC), without signing any document of assignment, grant to the Publisher (University of Deusto), royalty-free, the distribution, public communication, and reproduction rights of their work subject of publication in the International Association of Cooperative Law Journal (BAIDC), whichever the media may be, now known or developed in the future, for educational and scholarly purposes including the permission to include it in the databases where this Journal is indexed.
2. Authorship
The authors must be the sole creators of the work or legally acting on behalf of and with the full agreement of all the co-authors.
Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher (University of Deusto).
The authors assume the responsibility for obtaining all the necessary licences for the reproduction in their manuscripts of any text, material or illustration coming from another author, institution or publication.
3. Copyright and Code of conduct
Authors warrant that their work is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of the BAIDC and any codes (of conduct), laws or any rights of any third party.
4. Dissemination under Open Access regime
Upon its publication, the content of any Issue of International Association of Cooperative Law Journal (BAIDC), can be accessed, read, downloaded, copied, and distributed freely for non-commercial purposes, without prior permission from the Publisher or the author; provided the original work is properly cited and any changes to the original are clearly indicated.
5. Reuse of the article by the authors
Authors retain the right to present, display, distribute, develop, and republish their work, as long as they clearly indicate in the first footnote that the work was published in International Association of Cooperative Law Journal (BAIDC), for the first time, indicating the Issue number, year, pages, and DOI (if applicable).
Legal notice
Any use of the content of the paper against the rules set above in any medium or format, now known or developed in the future, requires prior written permission of the copyright holder.
The liabilities that may arise from complaints for publishing plagiarised articles are the sole responsibility of the authors.
.jpg)
.jpg)
.jpg)
1.jpg)
.jpg)
.jpg)
