Legislation and Taxation

Co-operative Law in Asia and the Pacific (1997)
Finland: Cooperative Principles & National Legislation (1995)
Germany: Taxation of Co-operatives (1994)
Italy: Loan from Members:Tax Concessions provided for by the state(1994)
Poland: Co-operative Legislation (1993)
USA: Minnesota Statutes 1996
USA: Co-op Ownership Compared to Other Arrangements for Dairy Operations