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
Abstract
The Sixth Cooperative Principle states that cooperatives best serve their members and the cooperative movement itself by working together through local, regional, national and international structures. This «cooperation among cooperatives» has usually manifested itself in the creation of second or subsequent degree cooperatives. This paper analyses the taxation of second-degree cooperatives, focusing on the three issues which seem to be fundamental in this matter: the taxation of the establishment of a new second-degree cooperative or the incorporation into an existing one; the tax regime which corresponds to a second-degree cooperative according to its qualification for this purpose; and, finally, the tax treatment of the cooperative’s operations with members and with third parties.
Received: 25. May 2021
Accepted: 16 September 2021
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References
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