| Term | Current taxes on capital | | Definition | Current taxes on capital consist of taxes that are payable periodically, usually annually, on the property or net wealth of institutional units, excluding taxes on land or other assets owned or rented by enterprises and used by them for production. | | Paragraphs | 8.53. | | Other References | [OECD 4100, OECD 4200, OECD 4600] |
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