Definition
Taxation of the same earnings at two levels. One common example is taxation of earnings at the corporate level and then again at the shareholder dividend level. Another example is taxation of foreign investments in the country of origin and then again upon repatriation, although many countries have signed agreements to prevent this latter type of double taxation.
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'double taxation' appears in the definitions of these other terms on BusinessDictionary.com: value added tax (VAT), unlimited liability company, permanent establishment, real estate mortgage investment conduit (REMIC), tax treaty, and 
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