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Cooperatives and other fields of law

No. 4 (2022)

THE TIMELINESS OF A REVISIONOFTHE TAX STATUS OF COOPERATIVESBASED ON A COMPARATIVE LAW ANALYSISIN THE LIGHT OF SUSTAINABLE DEVELOPMENTGOALS

  • María Amparo Grau Ruiz
Submitted
August 22 2025
Published
22-08-2025

Abstract

A brief review of the current regulations governingthe life of cooperatives in various countries around the world clearly highlights their weight in different societies, more or less advanced, andalso the influence of the current regulations ontheirdegree of development in any of these contexts.

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