| Term | Other taxes on income n.e.c. | | Definition | Other taxes on income n.e.c. consist of any income taxes other than taxes on individual or household income, taxes on the income of corporations, taxes on capital gains, and taxes on winnings from lotteries or gambling. | | Paragraphs | 8.52. | | Other References | [OECD 1110, 1120, 1130, 1210] |
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