期刊名称：Boletín de la Asociación Internacional de Derecho Cooperativo
印刷版ISSN：1134-993X
出版年度：2016
卷号：50
页码：17-47
出版社：University of Deusto
摘要：The Act 27/2014, on Corporate Income Tax has introducedmeasures as the reduction of the tax rate, the amendment of the percentageof participation of the partner in the company in related-party transactions, thereductions in the tax base fund of capitalization and fund of leveling, betweenothers, which demand adjustment of the fiscal regime of the cooperatives tothe new regulation. It there join the reforms undertaken in the many cooperativelaws from 1990. In the present article there is a review of the mentionedchanges and there are reform proposals concerning cooperatives tax system,attending to his essential content, the relative one to the Corporate IncomeTax.
关键词：Taxation; cooperatives; Corporation Income Tax; tax incentives
