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Definition: Taxes on capital gains
Category: SNA
Taxes on capital gains consist of taxes on the capital gains (described as holding gains in the SNA) of persons or corporations that become due for payment during the current accounting period, irrespective of the periods over which the gains have accrued. This definition is used both in SNA 1993 (§ 8.52) and in SNA 2008 (§ 8.61). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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