Critical analysis of the taxation of second-tier cooperatives as integration formula

<p>Second-tier cooperatives are one of the basic instruments for business concentration in the cooperative law and the formula traditionally used by cooperatives when it comes to building an integration project.</p><p>The work tries to show the special taxation of the second-tier c...

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Autor principal:	Marina Aguilar Rubio
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2018
Materias:	Tributación Intercooperación Integración Dimensión Cooperativas de segundo grado Grupos cooperativos. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/3f30465e7d024fcdbc346348170da466
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id	oai:doaj.org-article:3f30465e7d024fcdbc346348170da466
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spelling	oai:doaj.org-article:3f30465e7d024fcdbc346348170da4662021-11-12T13:14:36ZCritical analysis of the taxation of second-tier cooperatives as integration formula1135-66181885-803110.5209/REVE.58393https://doaj.org/article/3f30465e7d024fcdbc346348170da4662018-01-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/58393https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<p>Second-tier cooperatives are one of the basic instruments for business concentration in the cooperative law and the formula traditionally used by cooperatives when it comes to building an integration project.</p><p>The work tries to show the special taxation of the second-tier cooperatives, that we are interested especially because it is the instrument of integration most used in Spain by cooperatives to undertake concentration processes in the agri-food field, key sector in our geographical environment.</p><p>We will focus the study of its taxation in the Corporate Tax due to the tax peculiarities that it presents in this type of company. Second-tier cooperative societies may choose to tax as simple cooperative societies, as regulated in Law 20/1990, of December 19, on Cooperative Tax Regime, or to make as cooperative group, accepted in the special regime of consolidated taxation system established for this social type.</p>Marina Aguilar RubioAECOOP Escuela de Estudios CooperativosarticleTributaciónIntercooperaciónIntegraciónDimensiónCooperativas de segundo gradoGrupos cooperativos.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 126, Iss 0, Pp 118-132 (2018)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Tributación Intercooperación Integración Dimensión Cooperativas de segundo grado Grupos cooperativos. Economics as a science HB71-74
spellingShingle	Tributación Intercooperación Integración Dimensión Cooperativas de segundo grado Grupos cooperativos. Economics as a science HB71-74 Marina Aguilar Rubio Critical analysis of the taxation of second-tier cooperatives as integration formula
description	<p>Second-tier cooperatives are one of the basic instruments for business concentration in the cooperative law and the formula traditionally used by cooperatives when it comes to building an integration project.</p><p>The work tries to show the special taxation of the second-tier cooperatives, that we are interested especially because it is the instrument of integration most used in Spain by cooperatives to undertake concentration processes in the agri-food field, key sector in our geographical environment.</p><p>We will focus the study of its taxation in the Corporate Tax due to the tax peculiarities that it presents in this type of company. Second-tier cooperative societies may choose to tax as simple cooperative societies, as regulated in Law 20/1990, of December 19, on Cooperative Tax Regime, or to make as cooperative group, accepted in the special regime of consolidated taxation system established for this social type.</p>
format	article
author	Marina Aguilar Rubio
author_facet	Marina Aguilar Rubio
author_sort	Marina Aguilar Rubio
title	Critical analysis of the taxation of second-tier cooperatives as integration formula
title_short	Critical analysis of the taxation of second-tier cooperatives as integration formula
title_full	Critical analysis of the taxation of second-tier cooperatives as integration formula
title_fullStr	Critical analysis of the taxation of second-tier cooperatives as integration formula
title_full_unstemmed	Critical analysis of the taxation of second-tier cooperatives as integration formula
title_sort	critical analysis of the taxation of second-tier cooperatives as integration formula
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2018
url	https://doaj.org/article/3f30465e7d024fcdbc346348170da466
work_keys_str_mv	AT marinaaguilarrubio criticalanalysisofthetaxationofsecondtiercooperativesasintegrationformula
_version_	1718430491903787008

Critical analysis of the taxation of second-tier cooperatives as integration formula

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