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...
- 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
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| dc.title.eng.fl_str_mv |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| dc.title.spa.fl_str_mv |
La distribución de excedentes en la legislación argentina de cooperativas y sus implicancias tributarias |
| dc.title.por.fl_str_mv |
A distribuição de excedentes na legislação argentina de cooperativas e suas implicações tributárias |
| title |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| spellingShingle |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| title_short |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| title_full |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| title_fullStr |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| title_full_unstemmed |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| title_sort |
The distribution of surpluses in legislation Argentina of cooperatives and its tax implications |
| dc.creator.fl_str_mv |
Cracogna, Dante |
| dc.contributor.author.none.fl_str_mv |
Cracogna, Dante |
| description |
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 aspects that differentiate the surpluses of the cooperatives from the earnings of societies in general. Results: in light of current regulations, the peculiar nature of cooperatives is defined and characterized by analyzing the mechanism that the law imposes for the determination of surpluses and the procedure for their distribution, as well As the characteristics of the cooperative capital and the form of its remuneration, the return to the associates in case of withdrawal and dissolution, and the constitution of reserves of an irreparable nature. Discussion and conclusions: it is pointed out that, ultimately, the associates individually are subject to the tax. Concludes by noting the growing risks that cooperatives face in this matter derived from their confusion with lucrative societies, as of ever increasing fiscal needs. |
| publishDate |
2019 |
| dc.date.accessioned.none.fl_str_mv |
2019-06-27T17:14:43Z |
| dc.date.available.none.fl_str_mv |
2019-06-27T17:14:43Z |
| dc.date.none.fl_str_mv |
2019-04-05 |
| dc.type.none.fl_str_mv |
Documento de trabajo |
| dc.type.coar.none.fl_str_mv |
http://purl.org/coar/resource_type/c_8042 |
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info:eu-repo/semantics/workingPaper |
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info:eu-repo/semantics/acceptedVersion |
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http://purl.org/coar/resource_type/c_8042 |
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acceptedVersion |
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https://revistas.ucc.edu.co/index.php/co/article/view/2632 |
| dc.identifier.uri.none.fl_str_mv |
https://hdl.handle.net/20.500.12494/11829 |
| url |
https://revistas.ucc.edu.co/index.php/co/article/view/2632 https://hdl.handle.net/20.500.12494/11829 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistas.ucc.edu.co/index.php/co/article/view/2632/2650 |
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info:eu-repo/semantics/openAccess |
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http://purl.org/coar/access_right/c_abf2 |
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openAccess |
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http://purl.org/coar/access_right/c_abf2 |
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application/pdf |
| dc.publisher.spa.fl_str_mv |
Universidad Cooperativa de Colombia |
| dc.source.eng.fl_str_mv |
Cooperativismo & Desarrollo; Vol 27 No 114 (2019); 1-19 |
| dc.source.spa.fl_str_mv |
Cooperativismo & Desarrollo; Vol. 27 Núm. 114 (2019); 1-19 |
| dc.source.por.fl_str_mv |
Cooperativismo & Desarrollo; v. 27 n. 114 (2019); 1-19 |
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2382-4220 0120-7180 |
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Universidad Cooperativa de Colombia |
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Repositorio Institucional Universidad Cooperativa de Colombia |
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bdigital@metabiblioteca.com |
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1814247233767342080 |
| spelling |
Cracogna, Dante2019-04-052019-06-27T17:14:43Z2019-06-27T17:14:43Zhttps://revistas.ucc.edu.co/index.php/co/article/view/2632https://hdl.handle.net/20.500.12494/11829Objective: 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 aspects that differentiate the surpluses of the cooperatives from the earnings of societies in general. Results: in light of current regulations, the peculiar nature of cooperatives is defined and characterized by analyzing the mechanism that the law imposes for the determination of surpluses and the procedure for their distribution, as well As the characteristics of the cooperative capital and the form of its remuneration, the return to the associates in case of withdrawal and dissolution, and the constitution of reserves of an irreparable nature. Discussion and conclusions: it is pointed out that, ultimately, the associates individually are subject to the tax. Concludes by noting the growing risks that cooperatives face in this matter derived from their confusion with lucrative societies, as of ever increasing fiscal needs.Objetivo: a propósito de un proyecto de reforma impositiva, que finalmente no prosperó, orientado a gravar los excedentes de las cooperativas con el impuesto a las ganancias, el artículo analiza la naturaleza de tales excedentes en la legislación argentina para fundamentar su no sujeción al tributo. Metodología: se examinan los distintos aspectos legales que diferencian a los excedentes de las cooperativas de las ganancias de las sociedades en general. Resultados: a la luz de la normativa vigente, se deslinda y caracteriza la naturaleza peculiar de las cooperativas analizando el mecanismo que la ley impone para la determinación de los excedentes y el procedimiento para su reparto, así como las características propias del capital cooperativo y la forma de su retribución, la devolución a los asociados en caso de retiro y de disolución, y la constitución de las reservas de naturaleza irrepartible. Discusión y conclusiones: se señala que, en definitiva, los asociados individualmente se hallan sujetos al gravamen. Concluye advirtiendo los crecientes riesgos que enfrentan las cooperativas en esta materia derivados tanto de su confusión con las sociedades lucrativas, como de las siempre crecientes necesidades fiscales.Objetivo: a propósito de um projeto de reforma impositiva, que finalmente não prosperou, orientado a tributar os excedentes das cooperativas com um imposto sobre o rendimento, o artigo analisa a natureza de tais excedentes na legislação argentina para fundamentar sua sujeição ao tributo. Metodologia: examinam-se os diferentes aspectos legais que diferenciam os excedentes das cooperativas dos rendimentos das sociedades em geral. Resultados: à luz da normativa vigente, deslinda-se e caracteriza-se a natureza peculiar das cooperativas e analisa-se o mecanismo que a lei impõe para a determinação dos excedentes e o procedimento para sua divisão, bem como as características próprias do capital cooperativo e da forma de retribuição, a devolução aos associados em caso de saída e de dissolução, e a constituição das reservas de natureza indivisível. Discussão e conclusões: assinala-se que, definitivamente, os associados individualmente estão sujeitos à tributação. Conclui-se com uma advertência aos crescentes riscos que as cooperativas enfrentam nessa matéria, derivados tanto de sua confusão com as sociedades lucrativas quanto das sempre crescentes necessidades fiscais.application/pdfspaUniversidad Cooperativa de Colombiahttps://revistas.ucc.edu.co/index.php/co/article/view/2632/2650Cooperativismo & Desarrollo; Vol 27 No 114 (2019); 1-19Cooperativismo & Desarrollo; Vol. 27 Núm. 114 (2019); 1-19Cooperativismo & Desarrollo; v. 27 n. 114 (2019); 1-192382-42200120-7180The distribution of surpluses in legislation Argentina of cooperatives and its tax implicationsLa distribución de excedentes en la legislación argentina de cooperativas y sus implicancias tributariasA distribuição de excedentes na legislação argentina de cooperativas e suas implicações tributáriasDocumento de trabajohttp://purl.org/coar/resource_type/c_8042info:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/acceptedVersioninfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Publication20.500.12494/11829oai:repository.ucc.edu.co:20.500.12494/118292024-08-10 22:38:27.994metadata.onlyhttps://repository.ucc.edu.coRepositorio Institucional Universidad Cooperativa de Colombiabdigital@metabiblioteca.com |