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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Format: | Article |
Language: | Spanish |
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2018
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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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