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Copyright of Revista Anagramas is the property of Editorial Universidad de Medellin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Futuro del Pasado: Revista Electrónica de Historia is the property of Futuro del Pasado: Revista Electronica de Historia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The special tax regime for Spanish cooperatives has been called into question by a recent European Commission decision regarding state aid. The decision is one of a series of proceedings and rulings by the European authorities concerning this subject in Italy, France, Norway and Spain. This paper examines the criteria used by the Commission and the Courts to define the presence of elements of the state aid concept in the cooperative tax regimes under scrutiny. [ABSTRACT FROM AUTHOR]

This paper analyzes collaboration strategies for the provision of services at local level in the municipalities of Spain, United States and Norway. It focuses on the importance of these strategies and how they are carried out in the cases mentioned, as well as the role that various factors play in such strategies. For this purpose, attention is paid to elements of the social, economic and political dynamics of the municipality, but also to the institutional design elements which shape the position that local authorities occupy in the intergovernmental system in each case. This requires an analytical approach at two different levels, which we call meso and micro respectively. The meso level concerns institutional design elements that operate in the municipality as a determining factor in the collaboration models, whilst the micro level deals with those elements located in local political society that determine the local authorities' opportunities for carrying out their strategies. [ABSTRACT FROM AUTHOR]

Copyright of Revista Iberoamericana de Estudios de Desarrollo is the property of Revista Iberoamericana de Estudios de Desarrollo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)