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  1. DECREE: Taxable net income from territorial sources obtained by Cooperative Associations constituted in accordance with the provisions set forth in the Decree with Force of Law on Cooperative Associations is exempted from the payment of income tax.
  2. DECISIONS: Decision No. 634, issued by the Political-Administrative Chamber of the Supreme Court of Justice on August 14, 2024, pronounces on the lack of labor jurisdiction to decide on the matter based on the provisions of the Private International Law Act.

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