Title Cooperatives taxation in the eyes of the new Corporate Tax. Proposals for a reform
Authors MONTERO SIMÓ, MARTA, MONTERO SIMÓ, MARTA
External publication No
Means Bol. Asoc. Int. Derecho Coord.
Scope Article
Nature Científica
SJR Quartile 3
SJR Impact 0.18800
Area International
Web https://www.scopus.com/inward/record.uri?eid=2-s2.0-85010977156&doi=10.18543%2fbaidc-50-2016pp17-47&partnerID=40&md5=d642d2f6402c44ad9c2b1be2c4f6f31e
Publication date 01/01/2016
ISI 000407030600001
Scopus Id 2-s2.0-85010977156
DOI 10.18543/baidc-50-2016pp17-47
Abstract The Act 27/2014, on Corporate Income Tax has introduced measures as the reduction of the tax rate, the amendment of the percentage of participation of the partner in the company in related-party transactions, the reductions in the tax base fund of capitalization and fund of leveling, between others, which demand adjustment of the fiscal regime of the cooperatives to the new regulation. It there join the reforms undertaken in the many cooperative laws from 1990. In the present article there is a review of the mentioned changes and there are reform proposals concerning cooperatives tax system, attending to his essential content, the relative one to the Corporate Income Tax.
Keywords Taxation; cooperatives; Corporation Income Tax; tax incentives
Universidad Loyola members