Pub Date : 2019-12-19DOI: 10.18543/baidc-55-2019pp171-197
Graciela Lara Gómez, María del Pilar Alguacil Marí
The aim of this article is to clarify if the promotion of financial cooperatives, according with their social function, activities and characteristics, is consistent with the tax treatment for the taxation of income, which is granted in Argentina, Colombia and Spain. For this purpose, the theorists who propose the inventions in the tax laws are compiled, arguing reasons of social justice and equity, since they say that there are justifications of the policies and social networks so that the subjects are released from the tax. With the comparative analysis, we identify that there is a tendency to tax of such societies, what has led to the gradual reduction of the tax benefits that were previously granted to them. Received : 14 December 2018 Accepted : 30 September 2019 Published online : 19 December 2019
{"title":"La Imposición sobre la Renta para las Cooperativas Financieras: Tendencias en Argentina, Colombia y España","authors":"Graciela Lara Gómez, María del Pilar Alguacil Marí","doi":"10.18543/baidc-55-2019pp171-197","DOIUrl":"https://doi.org/10.18543/baidc-55-2019pp171-197","url":null,"abstract":"The aim of this article is to clarify if the promotion of financial cooperatives, according with their social function, activities and characteristics, is consistent with the tax treatment for the taxation of income, which is granted in Argentina, Colombia and Spain. For this purpose, the theorists who propose the inventions in the tax laws are compiled, arguing reasons of social justice and equity, since they say that there are justifications of the policies and social networks so that the subjects are released from the tax. With the comparative analysis, we identify that there is a tendency to tax of such societies, what has led to the gradual reduction of the tax benefits that were previously granted to them. Received : 14 December 2018 Accepted : 30 September 2019 Published online : 19 December 2019","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"1 1","pages":"171-197"},"PeriodicalIF":0.4,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47867377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-19DOI: 10.18543/baidc-55-2019pp105-133
Orisel Hernández Aguilar, Orestes Rodríguez Musa, María Beatriz Fontanella
El objetivo de este trabajo es fundamentar algunas propuestas para contribuir, desde la asesoria juridica, al perfeccionamiento de la auto-regulacion en las Cooperativas No Agropecuarias cubanas. Para ello, se sistema- tiza el alcance y los contenidos de la auto-regulacion como expresion del principio de autonomia e independencia. A continuacion, se valora el marco legal vigente para la auto-regulacion en las Cooperativas no Agropecuarias cubanas. Por ultimo, se argumentan un conjunto de recomendaciones que pueden contribuir a optimizar dicha auto-regulacion mediante la asesoria juridica que reciben estas cooperativas cubanas. Recibido : 31 mayo 2019 Aceptado : 01 octubre 2019 Publicacion en linea : 19 diciembre 2019
{"title":"La auto-regulación en las Cooperativas No Agropecuarias cubanas. Propuestas para su optimización mediante la asesoría jurídica","authors":"Orisel Hernández Aguilar, Orestes Rodríguez Musa, María Beatriz Fontanella","doi":"10.18543/baidc-55-2019pp105-133","DOIUrl":"https://doi.org/10.18543/baidc-55-2019pp105-133","url":null,"abstract":"El objetivo de este trabajo es fundamentar algunas propuestas para contribuir, desde la asesoria juridica, al perfeccionamiento de la auto-regulacion en las Cooperativas No Agropecuarias cubanas. Para ello, se sistema- tiza el alcance y los contenidos de la auto-regulacion como expresion del principio de autonomia e independencia. A continuacion, se valora el marco legal vigente para la auto-regulacion en las Cooperativas no Agropecuarias cubanas. Por ultimo, se argumentan un conjunto de recomendaciones que pueden contribuir a optimizar dicha auto-regulacion mediante la asesoria juridica que reciben estas cooperativas cubanas. Recibido : 31 mayo 2019 Aceptado : 01 octubre 2019 Publicacion en linea : 19 diciembre 2019","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"1 1","pages":"105-133"},"PeriodicalIF":0.4,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46293364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-19DOI: 10.18543/baidc-55-2019pp19-34
D. Cracogna
After considering the meaning and novelty of the principle, the article points out its double profile: autonomy at the interior of the cooperative and independence from external agents, mainly governments and capital investors. It then goes into a historical review of the relationship between cooperatives and the State up the outcome of the ICA Centennial Congress in which the issue of the external capital (investor members) was also introduced in connection with the autonomy and independence of cooperatives. Afterwards, other aspects which can affect their independence such as the corporate governance and the State supervision are considered. The article ends stressing the importance of the constitutional and legal provisions in order to ensure the particular features of the cooperatives making a reference to the situation in the Mercosur countries. Received : 30 January 2019 Accepted : 01 October 2019 Published online : 19 December 2019
{"title":"El principio de autonomía e independencia en la declaración sobre la identidad cooperativa","authors":"D. Cracogna","doi":"10.18543/baidc-55-2019pp19-34","DOIUrl":"https://doi.org/10.18543/baidc-55-2019pp19-34","url":null,"abstract":"After considering the meaning and novelty of the principle, the article points out its double profile: autonomy at the interior of the cooperative and independence from external agents, mainly governments and capital investors. It then goes into a historical review of the relationship between cooperatives and the State up the outcome of the ICA Centennial Congress in which the issue of the external capital (investor members) was also introduced in connection with the autonomy and independence of cooperatives. Afterwards, other aspects which can affect their independence such as the corporate governance and the State supervision are considered. The article ends stressing the importance of the constitutional and legal provisions in order to ensure the particular features of the cooperatives making a reference to the situation in the Mercosur countries. Received : 30 January 2019 Accepted : 01 October 2019 Published online : 19 December 2019","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"1 1","pages":"19-34"},"PeriodicalIF":0.4,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42218026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-19DOI: 10.18543/baidc-55-2019pp257-259
Alejandro Martínez Charterina
La obra realizada por el profesor Francisco Javier Arrieta Idiakez, profesor titular de Derecho del Trabajo y de Seguridad Social de la Universidad de Deusto, bajo el titulo «La baja como causa de finalizacion de la relacion societaria entre la persona socia y la sociedad cooperativa», publicada en septiembre de 2019 por la editorial Dykinson, es fruto de un profundo trabajo de estudio y analisis de las diecisiete leyes cooperativas vigentes en Espana en materia de baja del socio cooperativista. Publicacion en linea :
Deusto大学劳动法和社会保障学教授Francisco Javier Arrieta Idiakez教授的作品，题为“解雇是合伙人与合作社之间社会关系结束的原因”，由Dykinson出版社于2019年9月出版，这是对西班牙现行的17项合作社法进行深入研究和分析的结果，这些法律涉及合作社成员的离职问题。在线发布：
{"title":"La baja como causa de finalización de la relación societaria entre la persona socia y la sociedad cooperativa. Autor: Francisco Javier Arrieta Idiakez Dykinson, Madrid, 2019","authors":"Alejandro Martínez Charterina","doi":"10.18543/baidc-55-2019pp257-259","DOIUrl":"https://doi.org/10.18543/baidc-55-2019pp257-259","url":null,"abstract":"La obra realizada por el profesor Francisco Javier Arrieta Idiakez, profesor titular de Derecho del Trabajo y de Seguridad Social de la Universidad de Deusto, bajo el titulo «La baja como causa de finalizacion de la relacion societaria entre la persona socia y la sociedad cooperativa», publicada en septiembre de 2019 por la editorial Dykinson, es fruto de un profundo trabajo de estudio y analisis de las diecisiete leyes cooperativas vigentes en Espana en materia de baja del socio cooperativista. Publicacion en linea :","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"1 1","pages":"257-259"},"PeriodicalIF":0.4,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45318814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"El impacto del Derecho Internacional Público en el arbitraje comercial internacional (o el mito de la ‘autonomía de la voluntad privada’)","authors":"Santiago Díaz-Cediel, Víctor M. Bernal-Callejas","doi":"10.2307/j.ctvx5w88n.9","DOIUrl":"https://doi.org/10.2307/j.ctvx5w88n.9","url":null,"abstract":"","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"20 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85113172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Influence and resistance:","authors":"Rebecca Pendleton","doi":"10.2307/j.ctvx5w88n.10","DOIUrl":"https://doi.org/10.2307/j.ctvx5w88n.10","url":null,"abstract":"","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"21 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87258746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A curious case of the Hessy Taft prank?","authors":"D. Figueredo-De-Pérez","doi":"10.2307/j.ctvx5w88n.11","DOIUrl":"https://doi.org/10.2307/j.ctvx5w88n.11","url":null,"abstract":"","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"361 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76753979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"La sucesión de Estados y la responsabilidad internacional:","authors":"Camilo Tovar","doi":"10.2307/j.ctvx5w88n.5","DOIUrl":"https://doi.org/10.2307/j.ctvx5w88n.5","url":null,"abstract":"","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"80 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74496559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Contribuciones del Derecho Internacional Latinoamericano al Derecho Internacional Público a través de los primeros cursos de la Academia de Derecho Internacional de La Haya en el siglo xx","authors":"R. Galvis, Walter Orlando Arévalo Ramírez","doi":"10.2307/j.ctvx5w88n.4","DOIUrl":"https://doi.org/10.2307/j.ctvx5w88n.4","url":null,"abstract":"","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"514 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76216066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Back Matter","authors":"","doi":"10.2307/j.ctvx5w88n.14","DOIUrl":"https://doi.org/10.2307/j.ctvx5w88n.14","url":null,"abstract":"","PeriodicalId":41666,"journal":{"name":"Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78284888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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