| Term | Recurrent taxes on land, buildings or other structures | | Definition | Recurrent taxes on land, buildings or other structures consist of taxes payable regularly, usually each year, in respect of the use or ownership of land, buildings or other structures utilised by enterprises in production, whether the enterprises own or rent such assets. | | Paragraphs | 7.70. | | Other References | [OECD 4100] |
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