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http://hdl.handle.net/10609/124646
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 |
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. |
Keywords: | cooperative social initiative associated work cooperatives |
Document type: | info:eu-repo/semantics/masterThesis |
Issue Date: | 31-May-2020 |
Publication license: | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
Appears in Collections: | Treballs finals de carrera, treballs de recerca, etc. |
Files in This Item:
File | Description | Size | Format | |
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gllusiaTFM0520memòria.pdf | Memòria del TFM | 1,69 MB | Adobe PDF | View/Open |
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