No. 50 (2016): Taxation of cooperatives

Articles

• Cooperatives taxation in the eyes of the new Corporate Tax. Proposals for a reform

  Marta Montero Simó

  17-47

  • PDF (Español)
• Cooperative taxation and European Union Law

  Marina Aguilar Rubio

  49-71

  • PDF (Español)
• Identity, competitiveness and job creation: challenges for worker cooperatives taxation

  Eva Alonso Rodrigo, Iñaki Santa Cruz Ayo

  73-101

  • PDF (Español)
• Worker cooperatives in Mexico and Tax reforms

  Martha E. Izquierdo

  103-126

  • PDF (Español)
• Taxation of cooperatives in Central America. Alternatives: exemptions and incentives

  Roxana Sánchez Boza

  127-160

  • PDF (Español)
• Between the proper tax treatment and privileged tax treatment: a proposal of tax immunity for cooperative societies because of their cause

  José Eduardo de Miranda, Leonardo Rafael de Souza

  161-176

  • PDF (Español)
• An approach to taxation of non-agricultural cooperatives in Cuba. Proposals for improvement

  Orestes Rodríguez Musa, Orisel Hernández Aguilar, Jorge Luis Dueñas Bejerano

  177-201

  • PDF (Español)
• The ECJ case law on taxation of cooperatives: a critical summary

  Nina Aguiar

  203-239

  • PDF (Português)
• Cooperatives and madeleines

  Guilherme Krueger

  241-283

  • PDF (Português (Brasil))
• The cooperative identity as a justification for a different tax treatment

  Alberto Atxabal Rada

  285-307

  • PDF (Español)
• The financial structure regime of cooperatives in the new portuguese Cooperative Code

  Deolinda A. Meira

  309-347

  • PDF (Português)