The distribution of surpluses in legislation Argentina of cooperatives and its tax implications

Objective: about a project of tax reform, which finally did not prosper, aimed at taxing the surplus of the cooperatives with the income tax, the article analyzes the nature of such surpluses in the Argentine legislation to support its non-subjection to the tax. Methodology: the different legal aspe...

Full description

Autores:

Cracogna, Dante

Tipo de recurso:

Work document

Fecha de publicación:

2019

Institución:

Universidad Cooperativa de Colombia

Repositorio:

Repositorio UCC

Idioma:

spa

OAI Identifier:

oai:repository.ucc.edu.co:20.500.12494/11829

Acceso en línea:

https://revistas.ucc.edu.co/index.php/co/article/view/2632
https://hdl.handle.net/20.500.12494/11829

Palabra clave:

Rights

openAccess

License

http://purl.org/coar/access_right/c_abf2