Specific tax issues of the cooperatives in the Mondragon group
Abstract:Mondragon cooperatives must navigate a complex sea of tax regulation given their character as cooperative enterprises and their location in the Basque Country. This article outlines the tax issues the cooperatives face under these circumstances, that is, given both their specific legal structure and the special fiscal context of firms headquartered in the Autonomous Basque Community.
Document Type: Research Article
Affiliations: Mondragon University.
Publication date: July 1, 2009
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