La fiscalidad de las cooperativas en Mexico
Abstract
With the reform that is presented and that will come into force as of the next fiscal exercise, the Cooperative Societies will have a true fiscal regime that regulates them, because their activities are typical of the general regime of legal entities which must apply in the future for the payment of the tax for the fiscal exercise as deserved, this is through the provisions of Article 10 of the Income Tax Law itself that is in force, and not by the provisions of Article 177 that regulates the way to pay the tax as if it were the regime for natural persons.
Received: 16 October 2020
Accepted: 17 November 2020
Downloads
The authors are advised to read their rights carefully. We believe this approach ensures a fair agreement for both parties. These instructions should be read in conjunction with the Ethical Guidelines and the Open Access Policy, Licensing Terms and Copyright of the journal "Deusto Estudios Cooperativos (DEC)".
1. Authorship and Ethics
By submitting their manuscripts to Deusto Estudios Cooperativos (DEC), the authors accept and undertake to comply with the conditions of publication without the need to sign an additional transfer agreement with the Publisher (University of Deusto). In doing so, they guarantee that their work is unpublished in any form, original, and does not breach DEC’s Ethical Guidelines or the rights of third parties, and that no licences have been or will be granted that are incompatible with the rights granted to the Publisher.
The authors assume full and exclusive responsibility for the content of the study and formally declare that they have no conflicts of interest that affect the integrity of the research.
2. Publisher’s Rights
By submitting the manuscript, the authors agree to its publication under the Creative Commons CC BY-NC-ND 4.0 licence. Consequently, they grant the Publisher the exclusive, royalty-free and worldwide right of first publication, editing, layout and exploitation of the article. This grant authorises the Publisher to distribute, sub-license and index the work in any format, medium, database or institutional repository, for the purposes of promotion and scientific dissemination.
3. Copyright
The authors retain the intellectual property rights to their article and retain the right to distribute and use their work for teaching purposes, future research or personal archiving, provided that the original publication in the Journal is cited. They are also permitted to republish in other media, provided that a (foot)note is included with the full reference to DEC (including the DOI, where available) and no explicit endorsement of the Journal and/or Publisher is implied.
4. Open access
DEC is an open-access journal; this means that it is freely and fully accessible in its entirety immediately upon publication of its content. However, in accordance with the licence mentioned above, the authors of the articles must always be properly cited; and both commercial use and any modification intended for distribution will require the express prior written permission of the rights holder.
More details are available under the section “Open Access Policy, Licensing Terms and Copyright”.
3.jpg)
3.jpg)
