The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to...

The present importance of network collaboration processes between Worker Cooperatives resides in the dual function they are called on to fulfil: A) Minimising the members’ extreme aversion to risk, - due in worker-partners to the abundance of risks, and in capitalists due to the impossibility...