MONTERO SIMÓ, MARTA
No
Bol. Asoc. Int. Derecho Coord.
Article
Científica
0.188
01/01/2016
000407030600001
2-s2.0-85010977156
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.
Taxation; cooperatives; Corporation Income Tax; tax incentives