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1993 SNA Update Information - Taxes on holding gains

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Taxes on capital gains are treated as taxes on income and deducted from income while the tax base (the realized holding gains) is not included in the SNA definition of income. Is this a contradiction that should suggest alternative treatments or should the SNA treatment remain the same?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 28/04/2004Click here to see pdf documentClick here to see word documentThe treatment of taxes on holding gains in the SNA
AEG summaries:Posted on 28/04/2004Click here to see pdf documentClick here to see word documentDecision of the AEG on the treatment of taxes on holding gains in the SNA 1993 Rev.1
Statistics
Number of AEG recommendations:1
Number of country comments:42
Number of expert comments:1
Corresponding AEG Meetings
The issue was discussed at the following meetings:
February 2004
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