de Miranda, José Eduardo, UNICESUMAR, Brazil

• International Association of Cooperative Law Journal No. 50 (2016): Taxation of cooperatives - Articles
  Between the proper tax treatment and privileged tax treatment: a proposal of tax immunity for cooperative societies because of their cause
  Abstract  PDF (Español)
• International Association of Cooperative Law Journal No. 51 (2017): Voluntary and open membership - Articles
  From voluntary membership to open doors to half: arbitrariness in the compliance of a cooperative principle
  Abstract  PDF (Español)