double taxation

двойное обложение

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "double taxation" в других словарях:

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

  • 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 — 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 — 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 — 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 — being taxed twice …   English contemporary dictionary

  • double taxation — /ˌdʌb(ə)l tæk seɪʃ(ə)n/ noun the act of taxing the same income twice …   Dictionary of banking and finance

  • double taxation — Fin the taxing of something twice, usually the combination of corporation tax and tax on the dividends that shareholders earn …   The ultimate business dictionary

  • double taxation — In a very broad sense, any situation in which it can be contended with some show of reason that the same person or property has been subjected to more than one tax burden. 51 Am J1st Tax § 284. More precisely, for the purposes of a constitutional …   Ballentine's law 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

  • double taxation relief — A relief to avoid tax distorting commercial decisions relating to the expansion of business overseas. Its main purpose is to ensure that UK companies do not suffer double taxation on foreign investments such as shares in foreign subsidiaries.… …   Law dictionary


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