Opening lecture: notes on cooperatives, partners and tax regulations
The promotion of cooperative society is not an empty and capricious concept. It has a definite basis in the Constitution (art.129.2), and its reflection in the tax legislation that applies to the member.
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Format: | Article |
Language: | Spanish |
Published: |
Universidad de Deusto
2005-12-01
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Series: | Boletín de la Asociación Internacional de Derecho Cooperativo |
Subjects: | |
Online Access: | http://baidc.revistas.deusto.es/article/view/910 |