Tratamiento tributario de las cooperativas en Argentina
Abstract
After delving into the scope that should be granted to the principle of tax equity, the author lists some particularities that arise from the very nature of cooperatives and argues that these distinctive features require a different tax treatment of these entities that applied to other business organizations. Next, he goes through the situation of cooperatives in the different taxes in force in Argentina, to finish analyzing a varied documentation referring to the promotion of cooperatives both globally and in his country.
Received: 02 July 2021
Accepted: 16 October 2021
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