double taxation of income

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• Double taxation — Taxation An aspect of fiscal policy …   Wikipedia

• Double Taxation — A taxation principle referring to income taxes that are paid twice on the same source of earned income. Double taxation occurs because corporations are considered separate legal entities from their shareholders. As such, corporations pay taxes on …   Investment dictionary

• double taxation — Taxation that falls on the same source of income in more than one country. Taxation is normally levied on a person s worldwide income in the country of residence but, in addition, most countries also levy a charge on income that arises within… …   Big dictionary of business and management

• double taxation — n: taxation by the same authority of the same property for the same period and the same purpose Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. double taxation …   Law dictionary

• double taxation relief — UK US noun [U] (also double income tax relief) TAX ► an arrangement in which an international worker or company pays no tax or less tax to one country, because they have been charged tax by another country on the same income: »If an agreement… …   Financial and business terms

• double taxation treaty — UK US noun [C] (also double taxation agreement) TAX, GOVERNMENT ► an agreement between two or more countries that reduces the amount of tax that a international worker or company must pay, so they do not have to pay tax twice on the same income:… …   Financial and business terms

• double taxation treaty — double taxation treaty, Also known as a double taxation agreement. An agreement between two countries under which the taxation authorities of each grant tax concessions or reliefs to prevent taxpayers being liable for tax on the same amount under …   Law dictionary

• double taxation agreement — double taxation treaty, Also known as a double taxation agreement. An agreement between two countries under which the taxation authorities of each grant tax concessions or reliefs to prevent taxpayers being liable for tax on the same amount under …   Law dictionary

• double taxation — Government taxation of the same money twice; specifically, earnings taxed first at the corporate level and then again as dividends at the stockholder level. Bloomberg Financial Dictionary * * * double taxation double taxation ➔ taxation * * *… …   Financial and business terms

• double taxation agreement — An agreement made between two countries identifying the relief available to companies or individuals that are subject to tax in both countries. As a result of such agreements several different types of double taxation relief are available: (1)… …   Accounting dictionary

• double taxation — noun : the imposition by the same taxing body of two taxes on what is essentially the same thing (as in the case of taxing the income of corporations under the corporate income tax and taxing the part of corporate income distributed to… …   Useful english dictionary