Los impuestos personales sobre el capital en las cooperativas y en sus socios en el País Vasco

There are remarkable differences in the regulation of equity in a co-operative and in a capitalist company, as well as in the remuneration of that capital. We must realize about these differences to understand properly the taxation of capital in co-operatives. Tax regulations are based on capitalist...

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Bibliographic Details
Main Author: Atxabal Rada, Alberto
Format: Article
Language:Spanish
Published: 2018
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6553625
Source:Boletín de la Asociación Internacional de Derecho Cooperativo = Journal International Association of Cooperative Law, ISSN 1134-993X, Nº. 52, 2018, pags. 137-166
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