Horizontal equity in the taxation of cooperatives in Mexico
<p>The purpose of the article is to develop an analysis of Mexican cooperatives in light of the principle of tax equity. It is assumed that they have a differentiated treatment according to the Income Tax Law, for that reason, we look for empirical evidence in order to clarify the legal ground...
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| Format: | Article |
| Language: | Spanish |
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Universidad de Deusto
2018-12-01
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| Series: | Boletín de la Asociación Internacional de Derecho Cooperativo |
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| Online Access: | http://baidc.revistas.deusto.es/article/view/1422 |