Cooperative Act in Brazil and governing tax legislation

Brasil do Pinhal Pereira Salomão, Rodrigo Forcenette
2021 Boletín de la Asociación Internacional de Derecho Cooperativo  
The purpose of this article is to present the legal-normative regulation of the cooperative act in Brazil, with special association to the tax treatment it has been given based on the interpretations adopted by the superior courts of justice. Received: 21 May 2021Aceptado: 23 September 2021
doi:10.18543/baidc-59-2021pp405-424 fatcat:rkbxohgnnvfzfnp4f73yztijly