| Term | Stamp taxes | | Definition | The category stamp taxes consists of those stamp taxes which do not fall on particular classes of transactions elsewhere identified, particularly in paragraphs 7.69 and 7.70 of the SNA (e.g. stamps on legal documents or cheques, which are treated as taxes on the production of business or financial services). | | Paragraphs | 7.70. | | Other References | [OECD 6200] |
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