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Title: La Fiscalitat en les cooperatives d'iniciativa social. Creació i funcionament
Author: Llusià Catasús, Gemma
Director: Delgado García, Ana María
Tutor: Quintana Ferrer, Esteban
Keywords: cooperative
social initiative
associated work cooperatives
Issue Date: 31-May-2020
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: The work is focused through a practical case that deals with tax advice in the creation of a Catalan labor cooperative with social initiative, as well as a series of unusual initial operations where advice will be provided. These kind of operations are related with the different taxes, fiscal situations and legislation object of study in the master and considered reason of consultation and advice in an office of fiscal advisers, and finishing finally with to the closing of the fiscal exercise, realizing the tax of companies and distributing the surplus, not between the members, but within the different obligatory and voluntary funds of the cooperative.
Language: Catalan
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

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