• Carlos Torres Morales


In Peru, there were clear signs of what can be considered the origins of our current cooperative organizations. The most important precedent found in Peru was the presence of pre-Inca institutions strongly rooted in the indigenous past, such as the “Ayllu.” With the arrival of the Inca civilization, the Incas learned how to keep, respect, and assimilate this ancient institution by applying it to their new regime. With the Spanish conquest in the sixteenth century, the indigenous current with the contribution of the Ayllu and the indigenous communities merged with the western Hispanic current, with its cultural manifestations such as municipalities and assistance associations.


Civil Code Legal Entity Business Corporation Cooperative Movement User Cooperative 
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  1. Torres y Torres Lara C (1990) Derecho Cooperativo. La Teoría del Acto Cooperativo [Cooperative law. The Theory of the Cooperative Act]. INESLA, LimaGoogle Scholar
  2. Torres y Torres Lara C, Torres Morales C, Morales Acosta A (1994) Las Cooperativas y la Nueva Ley de Sociedades [Cooperatives and the new corporation law]. In: Revista Peruana de Derecho de la Empresa (ed) Sociedades y Mercado de Valores [Corporations and the stock market]. Asesorandina, LimaGoogle Scholar

Further Reading

  1. Ministry of Production – Instituto Nacional de Estadística e Informática (2010) Las cooperativas en el Perú. Estadísticas económicas y financieras [Cooperatives in Peru. Economic and financial statistics]. FS Editores SAC, LimaGoogle Scholar
  2. Morales Acosta A, Torres Morales C (2005) Régimen Legal de las Cooperativas en el Perú [Legal regime of cooperatives in the countries of Mercosur]. In: Régimen Legal de las Cooperativas en los países del Mercosur (ed) Intercoop with the collaboration of ICA, Swedish Cooperative Center (SCC) and the Spanish Business Confederation of Social Economy (CEPES), Argentina (second updated and extended edition)Google Scholar
  3. Torres Morales C (2009) La Tributación Cooperativa [Cooperative taxation]. In: La tributación Cooperativa en los países andinos [Cooperative taxation in Andean Countries] – Coordinator: Dante Cracogna. Alianza Cooperativa Internacional, San José de Costa RicaGoogle Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.University of LimaLimaPeru

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