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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal最新文献

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La Imposición sobre la Renta para las Cooperativas Financieras: Tendencias en Argentina, Colombia y España 金融合作社的所得税:阿根廷、哥伦比亚和西班牙的趋势
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-12-19 DOI: 10.18543/baidc-55-2019pp171-197
Graciela Lara Gómez, María del Pilar Alguacil Marí
{"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}
引用次数: 0
La auto-regulación en las Cooperativas No Agropecuarias cubanas. Propuestas para su optimización mediante la asesoría jurídica 古巴非农业合作社的自我管制。通过法律咨询进行优化的建议
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-12-19 DOI: 10.18543/baidc-55-2019pp105-133
Orisel Hernández Aguilar, Orestes Rodríguez Musa, María Beatriz Fontanella
{"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}
引用次数: 2
El principio de autonomía e independencia en la declaración sobre la identidad cooperativa 《合作身份宣言》中的自治和独立原则
IF 0.4
Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-12-19 DOI: 10.18543/baidc-55-2019pp19-34
D. Cracogna
{"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}
引用次数: 0
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 离职是合伙人与合作社之间社会关系结束的原因。作者：弗朗西斯科·哈维尔·阿里塔·伊迪亚克斯·迪金森，马德里，2019年
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-12-19 DOI: 10.18543/baidc-55-2019pp257-259
Alejandro Martínez Charterina
{"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}
引用次数: 0
El impacto del Derecho Internacional Público en el arbitraje comercial internacional (o el mito de la ‘autonomía de la voluntad privada’) 国际公法对国际商事仲裁的影响(或“私人意志自治”的神话)
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-09-30 DOI: 10.2307/j.ctvx5w88n.9
Santiago Díaz-Cediel, Víctor M. Bernal-Callejas
{"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}
引用次数: 0
Influence and resistance: 影响和阻力:
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-09-30 DOI: 10.2307/j.ctvx5w88n.10
Rebecca Pendleton
{"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}
引用次数: 0
A curious case of the Hessy Taft prank? 赫西·塔夫脱恶作剧的奇案?
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-09-30 DOI: 10.2307/j.ctvx5w88n.11
D. Figueredo-De-Pérez
{"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}
引用次数: 0
La sucesión de Estados y la responsabilidad internacional: 国家继承与国际责任:
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-09-30 DOI: 10.2307/j.ctvx5w88n.5
Camilo Tovar
{"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}
引用次数: 0
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 拉丁美洲国际法通过20世纪海牙国际法学院的第一批课程对国际公法的贡献
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-09-30 DOI: 10.2307/j.ctvx5w88n.4
R. Galvis, Walter Orlando Arévalo Ramírez
{"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}
引用次数: 0
Back Matter 回到问题
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2019-09-30 DOI: 10.2307/j.ctvx5w88n.14
{"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}
引用次数: 0
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