Year: 2025
Type: article
Abstract: This text analyzes the legal figure of the Cooperative Act based on theLatin Americandoctrine countries, demonstrating that this act is the central element of cooperative societies. From the understanding of the meaning of the Cooperative Act, it is possible to think of a model of taxation of cooperative societies, which must be carried out from the Cooperative Act. The methodology to be used is the bibliographic review of the works on cooperative law and the legislation of the countries.
DOI: 10.36128/m5wy1j25
Authors: Daniel Francisco Nagao Menezes, Manuel García Jiménez
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4414251396