Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313330286> ?p ?o ?g. }
Showing items 1 to 60 of
60
with 100 items per page.
- W4313330286 endingPage "257" @default.
- W4313330286 startingPage "225" @default.
- W4313330286 abstract "The approval of the new Basque Cooperatives Act (Law 11/2019) is an opportunity to address the tax regime applicable to the fund allocated to cooperative education and promotion and other public interest purposes, known by its initials in Spanish as the COFIP. This paper aims to analyse the relevant tax regulations for this fund in the Historical Territories of the Basque Country. The taxation provisions applicable to cooperatives owe their specific character to two elements. Firstly, to the fact that a set of rules is needed to adapt the tax regulations to the characteristics of all cooperative societies, which are different from corporations. Secondly, to the fact that some tax advantages can be enjoyed by those cooperative societies that meet certain requirements. The first applicable rules are the so-called “adjustment rules”. These are particularly relevant to the deductibility as an expense of the amounts allocated to the COFIP. The second rules, namely, the tax advantages for which cooperatives that meet certain requirements are eligible, are also worth discussing, because some of these requirements are linked to the correct application or use of the COFIP." @default.
- W4313330286 created "2023-01-06" @default.
- W4313330286 creator A5060635191 @default.
- W4313330286 date "2022-12-29" @default.
- W4313330286 modified "2023-10-10" @default.
- W4313330286 title "Taxation of the fund for cooperative education and promotion and other public interest purposes (COFIP)" @default.
- W4313330286 doi "https://doi.org/10.18543/baidc.2354" @default.
- W4313330286 hasPublicationYear "2022" @default.
- W4313330286 type Work @default.
- W4313330286 citedByCount "0" @default.
- W4313330286 crossrefType "journal-article" @default.
- W4313330286 hasAuthorship W4313330286A5060635191 @default.
- W4313330286 hasBestOaLocation W43133302861 @default.
- W4313330286 hasConcept C100001284 @default.
- W4313330286 hasConcept C10138342 @default.
- W4313330286 hasConcept C144133560 @default.
- W4313330286 hasConcept C162324750 @default.
- W4313330286 hasConcept C177264268 @default.
- W4313330286 hasConcept C17744445 @default.
- W4313330286 hasConcept C190253527 @default.
- W4313330286 hasConcept C199360897 @default.
- W4313330286 hasConcept C199539241 @default.
- W4313330286 hasConcept C41008148 @default.
- W4313330286 hasConcept C51303962 @default.
- W4313330286 hasConcept C55674860 @default.
- W4313330286 hasConcept C94625758 @default.
- W4313330286 hasConcept C98147612 @default.
- W4313330286 hasConceptScore W4313330286C100001284 @default.
- W4313330286 hasConceptScore W4313330286C10138342 @default.
- W4313330286 hasConceptScore W4313330286C144133560 @default.
- W4313330286 hasConceptScore W4313330286C162324750 @default.
- W4313330286 hasConceptScore W4313330286C177264268 @default.
- W4313330286 hasConceptScore W4313330286C17744445 @default.
- W4313330286 hasConceptScore W4313330286C190253527 @default.
- W4313330286 hasConceptScore W4313330286C199360897 @default.
- W4313330286 hasConceptScore W4313330286C199539241 @default.
- W4313330286 hasConceptScore W4313330286C41008148 @default.
- W4313330286 hasConceptScore W4313330286C51303962 @default.
- W4313330286 hasConceptScore W4313330286C55674860 @default.
- W4313330286 hasConceptScore W4313330286C94625758 @default.
- W4313330286 hasConceptScore W4313330286C98147612 @default.
- W4313330286 hasIssue "61" @default.
- W4313330286 hasLocation W43133302861 @default.
- W4313330286 hasOpenAccess W4313330286 @default.
- W4313330286 hasPrimaryLocation W43133302861 @default.
- W4313330286 hasRelatedWork W178867412 @default.
- W4313330286 hasRelatedWork W2191120767 @default.
- W4313330286 hasRelatedWork W2345991647 @default.
- W4313330286 hasRelatedWork W2358354128 @default.
- W4313330286 hasRelatedWork W2385088367 @default.
- W4313330286 hasRelatedWork W2657216061 @default.
- W4313330286 hasRelatedWork W3158559316 @default.
- W4313330286 hasRelatedWork W4200096860 @default.
- W4313330286 hasRelatedWork W4315874426 @default.
- W4313330286 hasRelatedWork W2123913477 @default.
- W4313330286 isParatext "false" @default.
- W4313330286 isRetracted "false" @default.
- W4313330286 workType "article" @default.