1993 SNA Update Information - Expert comments for issue:
Impuestos sobre ganancias por tenencia |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Los impuestos sobre las ganancias de capital se tratan como impuestos sobre el ingreso y son deducidos de éste mientras que la base impositiva (ganancias por tenencia alcanzadas) no se incluye en la definición de ingreso del SCN. ¿Es ésta una contradicción que debe propiciar mediciones alternativas o debe permanecer igual el tratamiento que el SCN da a este tema? |
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| Expert comments | | Number of expert comments for selected issue: | 1 | | Date posted | Source | Comment |  | | 8/11/2004 | Fadhil Mahdi (ESCWA) | As far as we can see from discussions on this issue, there were no changes related to treating the taxes on holding gains the way it was in the SNA 1993. The only new matter that was proposed is to show such taxes as part of the current taxes on income and wealth in special category. That proposal looks fine. |
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