double taxation Definition

double taxation

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 is ...
... part of the Dividends, Earnings, Taxes and Investor Relations subjects.

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