Glossary of the 1993 SNA - Definition of Term |
| Term | Taxes paid to obtain business and professional licences | | Definition | Taxes paid to obtain business and professional licences consist of those taxes paid by enterprises in order to obtain a licence to carry on a particular kind of business or profession; in some circumstances when the payments are not unrequited they should be treated as payments for services rendered. | | Paragraphs | 7.70. | | Other References | [OECD 5210] |
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