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? |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 4/28/2004 |  |  | The treatment of taxes on holding gains in the SNA | | AEG summaries: | Posted on 4/28/2004 | | | Decision of the AEG on the treatment of taxes on holding gains in the SNA 1993 Rev.1 |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 42 | | Number of expert comments: | 1 |
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| Corresponding AEG Meetings | | The issue was discussed at the following meetings: | | February 2004 |
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