No. 64 (2024)

Articles

• Cooperative principles, their relativity, and their controversial value as legal sources

  Carlos Vargas Vasserot

  19-42

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• The taxation of social enterprises in Spain: Social Cooperatives, Insertion Companies and Special Employment Centers

  Marina Aguilar Rubio

  43-89

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• Brazilian cooperatives and the 2030 Agenda

  Júlia Elisabete Barden, Fernanda Cristina Wiebusch Sindelar, Carlos Cândido da Silva Cyrne, Gabriel Arthur Bersch

  91-109

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• Main differences of Cooperatives in Corporate Tax in common regime territory and in the historical territories of the Basque Country. Some reflections and proposals

  Iván Zaldua Azkuenaga

  111-133

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• Considerations for the regulation of a flexible type of co-operative society: co-operative values and principles as limits to the autonomous will of the members

  Enrique Gadea Soler

  135-156

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• Indigenous cooperatives and co-design: opportunities for competitiveness to revitalize traditional knowledge of Wayuú community

  Iván Vargas-Chaves, Diego Piracoca-Chaves, Mónica Fuentes-Mancipe

  157-184

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• The limited legal regulation and use as a source of financing of cooperative share capital in Cuba: proposals for its perfection

  Yulier Campos Pérez

  185-224

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