Incidencia de la reforma fiscal societaria en la tributación de las cooperativas
The corporate tax reform established by Law 27/2014 of corporate income tax has had a specific incidence in the cooperative sector. Indeed, Article 29 and the first and fourth final provisions have made changes that have significance for cooperatives and we consider that these modifications have gon...
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Format: | Article |
Language: | Spanish |
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Universidad de Málaga (UMA): Eumed.net
2017
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6320097 |
Source: | REJIE: Revista Jurídica de Investigación e Innovación Educativa, ISSN 1989-8754, Nº. 16, 2017, pags. 125-138 |
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