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 |
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AECOOP Escuela de Estudios Cooperativos
2018-01-01
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| Series: | Revista de Estudios Cooperativos |
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| Online Access: | http://revistas.ucm.es/index.php/REVE/article/view/58393 |
| Summary: | <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 cooperatives, that we are interested especially because it is the instrument of integration most used in Spain by cooperatives to undertake concentration processes in the agri-food field, key sector in our geographical environment.</p><p>We will focus the study of its taxation in the Corporate Tax due to the tax peculiarities that it presents in this type of company. Second-tier cooperative societies may choose to tax as simple cooperative societies, as regulated in Law 20/1990, of December 19, on Cooperative Tax Regime, or to make as cooperative group, accepted in the special regime of consolidated taxation system established for this social type.</p> |
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| ISSN: | 1135-6618 1885-8031 |