Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform

<p>This paper aims to highlight the difficulties that cooperatives have in the calculation of corporate tax as a consequence of the application of the tax regime of cooperatives. There are some specific questions which affect corporate tax calculation: a) the existence of different types of re...

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Bibliographic Details
Main Authors: Agustín Romero Civera, Sergio Mari Vidal
Format: article
Language:EN
ES
Published: AECOOP Escuela de Estudios Cooperativos 2015
Subjects:
Online Access:https://doaj.org/article/7be5ae83242c47e2b4d382aa5cc3eea6
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