Cooperatives: commercial and transations with third parties. A commentary

This paper refers to the possible consideration of cooperative societies as a commercial companies, fulfilling certain circumstances and without loss of its specific characteristics in terms of decision-making, benefit sharing and the search for satisfaction general interest.We also analyze the effe...

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Autor principal:	Lluís Carreras Roig
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2011
Materias:	Cooperativas mercantilidad mutualismo operaciones con terceros régimen fiscal reformas legislativas. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/3611dfe4c9324be4aa0ee0cad06de7e5
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id	oai:doaj.org-article:3611dfe4c9324be4aa0ee0cad06de7e5
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spelling	oai:doaj.org-article:3611dfe4c9324be4aa0ee0cad06de7e52021-11-12T13:14:39ZCooperatives: commercial and transations with third parties. A commentary1135-66181885-803110.5209/rev_REVE.2011.v106.37378https://doaj.org/article/3611dfe4c9324be4aa0ee0cad06de7e52011-12-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/37378https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031This paper refers to the possible consideration of cooperative societies as a commercial companies, fulfilling certain circumstances and without loss of its specific characteristics in terms of decision-making, benefit sharing and the search for satisfaction general interest.We also analyze the effect of increasing the percentage of transactions with third parties in respect of all transactions undertaken by the cooperative, and its impact on the amount of the funds of the cooperative and the pay of a collaborator. Is done at this point a comparison with conventional capitalist societies (S.A, S.L.). Finally, we propose a legislative reform in order to allow and increase in the percentage of completion of transactions with third parties in cooperatives, and without loss of favourable tax treatment.Lluís Carreras RoigAECOOP Escuela de Estudios CooperativosarticleCooperativasmercantilidadmutualismooperaciones con tercerosrégimen fiscalreformas legislativas.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 106, Iss 0, Pp 55-73 (2011)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Cooperativas mercantilidad mutualismo operaciones con terceros régimen fiscal reformas legislativas. Economics as a science HB71-74
spellingShingle	Cooperativas mercantilidad mutualismo operaciones con terceros régimen fiscal reformas legislativas. Economics as a science HB71-74 Lluís Carreras Roig Cooperatives: commercial and transations with third parties. A commentary
description	This paper refers to the possible consideration of cooperative societies as a commercial companies, fulfilling certain circumstances and without loss of its specific characteristics in terms of decision-making, benefit sharing and the search for satisfaction general interest.We also analyze the effect of increasing the percentage of transactions with third parties in respect of all transactions undertaken by the cooperative, and its impact on the amount of the funds of the cooperative and the pay of a collaborator. Is done at this point a comparison with conventional capitalist societies (S.A, S.L.). Finally, we propose a legislative reform in order to allow and increase in the percentage of completion of transactions with third parties in cooperatives, and without loss of favourable tax treatment.
format	article
author	Lluís Carreras Roig
author_facet	Lluís Carreras Roig
author_sort	Lluís Carreras Roig
title	Cooperatives: commercial and transations with third parties. A commentary
title_short	Cooperatives: commercial and transations with third parties. A commentary
title_full	Cooperatives: commercial and transations with third parties. A commentary
title_fullStr	Cooperatives: commercial and transations with third parties. A commentary
title_full_unstemmed	Cooperatives: commercial and transations with third parties. A commentary
title_sort	cooperatives: commercial and transations with third parties. a commentary
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2011
url	https://doaj.org/article/3611dfe4c9324be4aa0ee0cad06de7e5
work_keys_str_mv	AT lluiscarrerasroig cooperativescommercialandtransationswiththirdpartiesacommentary
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Cooperatives: commercial and transations with third parties. A commentary

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