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...

Full description

Bibliographic Details
Main Author: Marina Aguilar Rubio
Format: Article
Language:English
Published: AECOOP Escuela de Estudios Cooperativos 2018-01-01
Series:Revista de Estudios Cooperativos
Subjects:
Online Access:http://revistas.ucm.es/index.php/REVE/article/view/58393