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：127-160
出版社：University of Deusto
摘要：Taxation of cooperatives is linked with the exemptions and incentivesrecognized for decades. By the liberal forces, proposed equity aredriven in competition, and in recent years have driven the political CentralAmerican countries aimed at eliminating the alleged tax advantages enjoyedby cooperatives and their members, considering that such benefits to a grouporganizations, causing distortions in the market, as with other taxes on companiesparticipating in the economy of each country of Central America, havethe effect of restricting their capital. Cooperative organizations are organizedand defend with different types of arguments aimed at maintaining such benefits,among which the most important is the particular contribution of thecooperative group to the economic and social development of each CentralAmerican country, whose financial support great as you get the enjoyment ofsuch benefits.
