Las cooperativas no agropecuarias en Cuba

Abstract

Agricultural cooperatives have a long tradition in Cuba, however until December 2012 there was no possibility to form cooperatives for other different activities. The Cuban economic model aims to be updated by the promulgation of a set of experimental rules regulating the constitution, structure, member's status and accounting duties of non agricultural cooperatives. The purpose of this study is to describe the basic features of this new Cuban cooperatives and compare their status to that of Spanish cooperatives regulated by Law 27/1999.