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This is a Literature Review study.

September 17, 2025

The Cooperative Act and Its Taxation in Latin Americancountries

Key Points

The Cooperative Act serves as the foundation for cooperative societies, outlining their structure and function.
Understanding the Cooperative Act can lead to improved taxation models for cooperative societies in Latin America.
A bibliographic review was conducted on cooperative law and related legislation across Latin American countries.
The findings emphasize the need for a taxation framework that reflects the unique characteristics of cooperatives.

Abstract

This text analyzes the legal figure of the Cooperative Act based on theLatin Americandoctrine countries, demonstrating that this act is the central element of cooperative societies. From the understanding of the meaning of the Cooperative Act, it is possible to think of a model of taxation of cooperative societies, which must be carried out from the Cooperative Act. The methodology to be used is the bibliographic review of the works on cooperative law and the legislation of the countries.

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