| Term | Taxes on products | | Definition | Taxes on products, excluding VAT, import and export taxes, consist of taxes on goods and services that become payable as a result of the production, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation. | | Paragraphs | 7.69.;15.47. | | Other References | [OECD 5110 - 5113, 5121, 5122, 5126, 4400] |
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