MODELS FOR DIRECT TAXATION OF COOPERATIVESUNDER COMPARATIVE LAW

The cooperative society is shownto be a corporate formula inspired by different operating principles from those governing the conventional corporation.Based on this special nature that the cooperative has, the paper goes on to analyse its tax treatment,trying to find the answer to two questions.

Authors

Publication Details

Journal
International Journal of Cooperative Law
Published
2025-08-22
DOI
https://doi.org/10.36128/7wh4sw41
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

MODELS FOR DIRECT TAXATION OF COOPERATIVESUNDER COMPARATIVE LAW

Marina Aguilar Rubio
International Journal of Cooperative Law
Taxation and Legal Issues
article

MODELS FOR DIRECT TAXATION OF COOPERATIVESUNDER COMPARATIVE LAW

Marina Aguilar Rubio
article en

Abstract

The cooperative society is shownto be a corporate formula inspired by different operating principles from those governing the conventional corporation.Based on this special nature that the cooperative has, the paper goes on to analyse its tax treatment,trying to find the answer to two questions.

International Journal of Cooperative Law(4)
Openalex Percentile: Top 63%
Taxation and Legal Issues
DOIOpen Access PDFOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

MODELS FOR DIRECT TAXATION OF COOPERATIVESUNDER COMPARATIVE LAW — Marina Aguilar Rubio · International Journal of Cooperative Law (2025) | TGRS Research Map | TGRS