Abstract
The cooperative experience in Chile dates back to 1887, when a group of artisans from Valparaiso founded the first company inspired by an ideal of common good and mutual support. However, only in 1924 was a specific law was enacted on this matter (Act n. 4058). Today cooperatives are regulated by the Cooperative General Act (Statutory Decree n. 5/2003) and its regulation (Ministry of Economy, Development and Tourism, Supreme Decree n. 101/2004). They have a relevant participation in the economy and in the promotion of public policies, especially in the fields of financial services, agricultural production, housing, drinking water and rural electrification projects.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsNotes
- 1.
The set of legal and administrative sources on the Chilean Cooperative Law may be consulted and downloaded from the “Rules” (Normativa) section of the Department of Cooperatives website (http://www.decoop.gob.cl/), which also offers other relevant information on this area of economic activity. For example, in this section a Manual de constitución, estructura básica y funcionamiento de cooperativas [Handbook of association, basic structure and operation of cooperatives] is to be found. Laws and administrative jurisprudence concerning the tax treatment of these entities may be reviewed on the Internal Revenue Service website (http://home.sii.cl/). Of these texts only exists a spanish version.
Essential Bibliography
The set of legal and administrative sources on the Chilean Cooperative Law may be consulted and downloaded from the “Rules” (Normativa) section of the Department of Cooperatives website (http://www.decoop.gob.cl/), which also offers other relevant information on this area of economic activity. For example, in this section a Manual de constitución, estructura básica y funcionamiento de cooperativas [Handbook of association, basic structure and operation of cooperatives] is to be found. Laws and administrative jurisprudence concerning the tax treatment of these entities may be reviewed on the Internal Revenue Service website (http://home.sii.cl/). Of these texts only exists a spanish version.
Alcalde Silva J (2009) Los principios cooperativos en la legislación chilena [The cooperative principles in Chilean Law]. Revista Jurídica de Economía Social y Cooperativa 19:201
Carvallo S (1957) Manual de legislación cooperativa [Handbook of cooperative law]. Editorial Jurídica de Chile, Santiago
Gompertz J (2009) La legislación cooperativa en Chile [Cooperative law in Chile]. In: Cracogna D (ed) La legislación cooperativa en los países andinos [Cooperative law in Andean Countries]. Alianza Cooperativa Internacional para las Américas, San José de Costa Rica, p 35
Gompertz J (2009) La tributación cooperativa en Chile [Cooperative taxation in Chile]. In: Cracogna D (ed) La tributación cooperativa en los países andinos [Cooperative taxation in Andean Countries]. Alianza Cooperativa Internacional para las Américas, San José de Costa Rica, p 31
Molina G (2007) Cooperativas, entidades necesarias para el desarrollo del Estado de Derecho [Cooperatives: entities required for the materialization of the Rule of Law]. Librotecnia, Santiago
Pérez E, Radrigán M, Martín G (2003) Situación actual del cooperativismo en Chile [Present situation of cooperativism in Chile]. Programa interdisciplinario de estudios asociativos Pro-Asocia, Universidad de Chile, Santiago
Rodríguez J (1968) Derecho cooperativo chileno [Chilean cooperative law]. Editorial Jurídica de Chile, Santiago
Román J (1990) Introducción al derecho cooperativo chileno [Introduction to Chilean Cooperative Law]. Editorial Jurídica de Chile, Santiago
Román J (2012) Cooperativas [Cooperatives]. AbeledoPerrot/LegalPublishing & ThomsonReuters, Santiago
Vásquez M (2013) Sociedades [Companies]. LegalPublishing/ThomsonReuters, Santiago
Villegas C (1995) Tratado de las sociedades [Treatise on companies]. Editorial Jurídica de Chile, Santiago
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2013 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
Silva, J.A. (2013). Chile. In: Cracogna, D., Fici, A., Henrÿ, H. (eds) International Handbook of Cooperative Law. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-30129-2_13
Download citation
DOI: https://doi.org/10.1007/978-3-642-30129-2_13
Published:
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-30128-5
Online ISBN: 978-3-642-30129-2
eBook Packages: Humanities, Social Sciences and LawLaw and Criminology (R0)