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...
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Format: | Article |
Language: | English |
Published: |
AECOOP Escuela de Estudios Cooperativos
2018-01-01
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Series: | Revista de Estudios Cooperativos |
Subjects: | |
Online Access: | http://revistas.ucm.es/index.php/REVE/article/view/58393 |