Co-operative Principles and Co-operative Law. 2nd edition PDF Download

Author: Hans-H. Münkner
Publisher: LIT Verlag Münster
ISBN: 3643904495
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
This textbook is a revised second edition of a "classic" on co-operative law, which has been translated into more than 20 languages. The book integrates an analysis of the 1995 Statement of the Co-operative Identity of the International Co-operative Alliance and the impact of political, economic, and social changes over the past 40 years. The original pattern of the book remains unchanged: Two questions are answered for each of the identified principles: What is the meaning of this co-operative principle? How is this principle translated into co-operative legislation? In this newest edition, two additional questions are discussed and answered for each of the chapters: What are the new development trends and what are the new rules in co-operative legislation? (Series: Economy: Research and Science / Wirtschaft: Forschung und Wissenschaft - Vol. 34) [Subject: Co-operative Law]

Author: Gemma Fajardo
Publisher:
ISBN: 9781780684277
Category : Cooperative societies
Languages : en
Pages : 0

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Book Description
The Principles of European Cooperative Law (PECOL) focus on the 'ideal' legal identity of cooperatives. Drafted by a team of legal scholars, the PECOL aim to describe the common core of European cooperative law based on both existing cooperative law in Europe, and the EU regulation on the societas cooperativa europaea. The Principles are accompanied by commentaries which illustrate the rationale and legislative background of each principle, and link them to the key features of co-operative identity. The PECOL are articulated into five chapters corresponding to the main aspects around which a cooperative's identity may be structured, namely the purpose pursued, internal governance, financial structure, external control, and cooperation among cooperatives. The second part of the book presents the national reports upon which the PECOL were based. The reports offer a detailed overview of the cooperative law of seven European jurisdictions (Finland, France, Germany, Italy, Portugal, Spain, and the UK), and thus provide a unique opportunity for law-makers, practitioners, and researchers to compare, circulate, and apply best practices of cooperative legislation. Subject: European Law, Cooperative Law]

Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403531940
Category : Law
Languages : en
Pages : 152

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Book Description
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.

Author: Morris Altman
Publisher: Academic Press
ISBN: 0128166673
Category : Business & Economics
Languages : en
Pages : 413

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Book Description
Replete with case studies, Waking the Asian Pacific Cooperative Potential applies a novel theoretical framework to aid in understanding meaningful change in cooperative firms, mutual firms, collectives, and communes, focusing in particular on the underexamined Asia Pacific region. It explores the common, albeit competing, objectives of transformational cooperatives that deliver a range of social benefits and corporative coops where the cooperative exhibits the characteristics of a competitive investor firm. The book provides examples of successful cooperatives in eleven countries across the Asia Pacific and reviews the theoretical framework of cooperatives, including issues pertaining to socio-economic, politico-legal, and domestic and international factors. Waking the Asian Pacific Co-operative Potential provides early-career researchers and graduate students with a systematic resource of cooperatives in the Asia Pacific, highlighting core lessons from case studies regarding the ideal role of cooperatives in a modern economy and on the enabling factors of the role of the state, the market potential for scale-up, the mitigation of poverty, and civil society. - Provides numerous case studies drawn from successful co-operative organizations across the Asia Pacific region - Advances a theoretical framework to help readers access and understand the reasons for co-operative success in the Asia Pacific region - Develops tools for practitioners to establish effective co-operatives and restructure them to optimal goals

Author: Jack Shaffer
Publisher: Scarecrow Press
ISBN: 0810866315
Category : Philosophy
Languages : en
Pages : 646

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Book Description
Cooperatives are found everywhere, doing all kinds of things. They are critical elements in the economies of a large number of countries around the world, large and small. Their affairs are carried out by elected leadership that runs the gamut from the illiterate to the scholarly. Their membership is made up of people of all socio-economic backgrounds. It is those members who, through their support and their needs, determine the successes and failures of cooperatives. But cooperatives as a popular movement will also be judged in other ways. A judgment will be made on the totality of their impact: local, national, and international. People will ask about how they helped ameliorate the economic and social problems of the dispossessed. But they will also inquire about their influence on economic systems, whether these were made more humane, egalitarian, and inclusive in their benefits because of cooperative principles and practices. Their impact on the international order will be judged collectively by how they contributed more than resolutions to peace, to justice, and to human inclusiveness. This volume provides snapshot views of the cooperative movement in all its diversity. The only single source one can consult to find so much information on the different kinds of cooperatives, significant figures, including philosophers, pioneers, officials, and leaders, and the situation in a large number of countries. With a list of acronyms, an extensive chronology, appendixes, and a comprehensive bibliography.

Author: E. G. Nadeau
Publisher:
ISBN: 9780998066202
Category : Social Science
Languages : en
Pages : 48

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Book Description
In this book, we present a hypothesis that humans may be on the threshold of a new historical stage, one characterized by cooperation, democracy, the equitable distribution of resources, and a sustainable relationship with nature. We can act strategically on a range of activities to become a more cooperative society.

Author: Hans-H. Münkner
Publisher: LIT Verlag Münster
ISBN: 3643904509
Category : Business & Economics
Languages : en
Pages : 281

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Book Description
This updated edition on co-operative law shows how political change and several new trends have affected co-operative legislation. These trends include: economisation and approximation of co-operative law to company law; development of uniform legal designs for special matters like bookkeeping, audit, and merger across legal patterns and national boundaries; the revised co-operative principles of the International Co-operative Alliance; the growing difference between small and large co-operatives; and heterogeneous membership and extended solidarity. (Series: Economy: Research and Science / Wirtschaft: Forschung und Wissenschaft, Vol. 33) [Subject: Cooperative Law, Commercial Law]

Author: Jonathan Michie
Publisher: Oxford University Press
ISBN: 0199684979
Category : Business & Economics
Languages : en
Pages : 705

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Book Description
This Handbook investigates all types of 'member owned' organizations, whether consumer co-operatives, agricultural and producer co-operatives, or worker co-operatives among many others. The chapters reflect the latest academic research and thinking on each topic, as well as reporting the relevant policy debates.

Author: Willy Tadjudje
Publisher: Springer Nature
ISBN: 9811919917
Category : Law
Languages : en
Pages : 299

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Book Description
This book contributes to the development of literature on cooperative law while paying tribute to Hagen Henrÿ’s significant impact on this field at a global scale. Hagen Henrÿ is one of the most influential scholars in the field of cooperative law. His primary contribution has been in the area of public international cooperative law. His other areas of scientific interest include development law and comparative law. This honorary volume is focused on two main axes -- the essence of cooperatives as well as their activities and their governance. The contributions throw light on how these two axes are addressed by cooperative legislation across countries, regions and continents. In the varied perspectives that the contributions put together, both a theoretical and practical approach, the authors address central, current and crucial issues for the development of cooperative law. The book is a great resource for researcher scholars, as well as policy makers and industry players interested in the topic.

Author: Georg Miribung
Publisher: Springer Nature
ISBN: 3030441547
Category : Law
Languages : en
Pages : 570

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Book Description
This book assesses the Statute for a European Cooperative Society (SCE) regarding agricultural activities by comparing how specific questions arising in this context must be dealt with under the Italian and Austrian legal systems. In this regard, Council Regulation (EC) No. 1435/2003, of 22 July 2003, on the Statute for a European Cooperative Society (SCE), is used as a tool for the structured analysis of various aspects of agricultural cooperatives. However, a comparison is only meaningful if the results are made comparable on the basis of a previously defined standard. Accordingly, the study uses, on one hand, a cooperative model developed by European legal scholars that defines general guidelines on how cooperatives should function (PECOL). On the other, the results are presented in connection with economic considerations to discuss how efficient rules can be developed.