Definition: Taxes on international transactions

Category: SNA

[Other taxes on production] These consist of taxes on travel abroad, foreign remittances or similar transactions with non-residents.

[Miscellaneous current taxes] These consist of taxes on travel abroad, foreign remittances, foreign investments, etc. except those payable by producers.

This definition is used both in SNA 1993 (§ 7.70 and 8.54) and in SNA 2008 (§ 7.97 and 8.64). 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
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