| Term | Taxes on international transactions | | Definition | Taxes on international transactions consist of taxes on travel abroad, foreign remittances, foreign investments, etc except those payable by producers (such taxes payable by producers are part of taxes on production while those payable by non-producers are part of other current taxes); they are part of “miscellaneous current taxes”. | | Paragraphs | 7.70.;8.54. | | Other References | [OECD 5127] |
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