Issue detail | | Issue | | 7. Taxes on holding gains |
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| | Issue description and recommendation | Taxes on capital gains are treated as taxes on income and deducted from income while the tax base (the realized holding gains) is not included in the SNA definition of income. Is this a contradiction that should suggest alternative treatments or should the SNA treatment remain the same? |  | Click icon to see the provisional recommendation for this issue |  | Click icon to see background information for this issue (AEG papers, meetings, comments, etc.) | | (For the links above use your browser's back button to return to this page) |
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No draft yet, 
AEG/world review draft, 
Final draft