The cooperative identity as a justification for a different tax treatment

<p>The cooperatives are based on different operating principles that rules in limited companies, such as the subordination of capital to labor, the economic fact integrated in the social and their democratic management. Those principles and the special rules of operating of the cooperatives ma...

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Bibliographic Details
Main Author: Alberto Atxabal Rada
Format: Article
Language:Spanish
Published: Universidad de Deusto 2016-12-01
Series:Boletín de la Asociación Internacional de Derecho Cooperativo
Subjects:
Online Access:http://baidc.revistas.deusto.es/article/view/1246