Grau Ruiz, María Amparo. ‘The Timeliness of a Revision of the Tax Status of Cooperatives Based on a Comparative Law Analysis in the Light of Sustainable Development Goals’. International Journal of Cooperative Law, no. IV (2022): 14–63.
Hinojosa Torralvo, Juan José. ‘European Taxation of Cooperatives: An Examination of the Possibilities Offered by the New Concept of Limited Profitability’. International Journal of Cooperative Law, no. IV (2022): 64–87.
Aguiar, Nina. ‘The Taxation of Co-operatives’ Income: Analysis of Its Rationale’. International Journal of Cooperative Law, no. IV (2022): 88–104.
Aguilar-Rubio, Marina. ‘Models for Direct Taxation of Cooperatives under Comparative Law’. International Journal of Cooperative Law, no. IV (2022): 105–30.
Arana-Landin, Sofia. ‘US Worker Cooperatives: A Dire Need for a Profound Revision of Their Tax Regulation at a Federal Level’. International Journal of Cooperative Law, no. IV (2022): 131–57.
Nagao Menezes, Daniel Francisco, and Manuel García Jiménez. ‘The Cooperative Act and Its Taxation in Latin American Countries’. International Journal of Cooperative Law, no. IV (2022): 158–79.
Agustin Torres, Miguel. ‘The “Monotributo” Regime and the Worker Cooperatives in Argentina: The Diversification of a Fiscal Policy’. International Journal of Cooperative Law, no. IV (2022): 180–203.
Rodríguez Musa, Orestes, C. Orisel Hernández Aguilar, and Liana Simon Otero. ‘The Taxation of Cooperatives. A Proposal for Its Uniform Regulation in Cuba’. International Journal of Cooperative Law, no. IV (2022): 204–24.
Fefes, Michael, and Marietta Charitonidou. ‘Greek Agricultural Co-operatives: Legal Concepts and Tax Legislation and Treatment’. International Journal of Cooperative Law, no. IV (2022): 225–43.
Grazia Ortoleva, Maria. ‘Critical Profiles of the Treatment of Social Cooperatives in the Italian Tax System’. International Journal of Cooperative Law, no. IV (2022): 244–59.
Garroy, Sabine. ‘Cooperatives in Belgium in the Era of the Code of Companies and Associations: Current Dynamics and Prospects for Tax Law and Non-Tax Law’. International Journal of Cooperative Law, no. IV (2022): 260–76.
Sigüenza, Waleska. ‘Transcendence of Cooperatives in Sustainable Socio-Economic Development in the Basque Country’. International Journal of Cooperative Law, no. IV (2022): 277–305.
Kumar, P. Santosh. ‘Case Notes on Recent Judgements by Indian Courts in Clarifying the Nature of Certain Aspects of Cooperation through the Perspective of Taxation’. International Journal of Cooperative Law, no. IV (2022): 306–12.
Kim, Yong Jin. ‘The Tax Treatment of Cooperatives in Korea: A Lack of Consideration of Cooperatives’ Structural Characteristics and Suggestions for Improvement’. International Journal of Cooperative Law, no. IV (2022): 313–48.
Akanji, Ajibola Anthony. ‘Legislation and the Administration of Taxation of Co-operative Societies: Drawing an Intersection for Sustainable Development’. International Journal of Cooperative Law, no. IV (2022): 349–60.
Kurimoto, Akira. ‘Outline of the Workers Co-operative Act in Japan’. International Journal of Cooperative Law, no. IV (2022): 361–66.
Vargas-Vasserot, Carlos. ‘The Legal Framework for Cooperative Entities in Andalusia. Evolution of the Legislative Model’. International Journal of Cooperative Law, no. IV (2022): 367–83.
Douvistsa, Ifigeneia, and Hagen Henrÿ. ‘Interview with Ian Snaith’. International Journal of Cooperative Law, no. IV (2022): 384–93.
