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1993 SNA Update Information - Impôt sur les gains de détention

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
L’impôt sur les gains en capital est traité comme un impôt sur le revenu et déduit du revenu, tandis que l’assiette fiscale (les gains de détention réalisés) n’est pas comprise dans la définition que donne le SCN du revenu. Est ce là une contradiction qui nécessite l’adoption de traitements alternatifs, ou est-ce que le traitement selon le SCN doit demeurer inchangé.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 4/28/2004Click here to see pdf documentClick here to see word documentThe treatment of taxes on holding gains in the SNA
AEG summaries:Posted on 4/28/2004Click 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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