a situation in which sb must pay tax on the same income, etc. to two different governments 双重徵税；双重课税◆The two countries have signed a treaty for the avoidance of double taxation. 这两个国家已签订避免双重徵税的条约。◆a double-taxation agreement (= between two countries, so that people living in one and earning money in the other avoid paying tax in both) 避免双重徵税协定（避免在一国居住，在另一国挣钱的人在两个国家都纳税的两国间协议）
a situation in which the authorities charge tax twice on the same income, etc. 双重徵税◆the double taxation of dividends (= when a government taxes companies for paying dividends and taxes shareholders for receiving them) 对红利的双重徵税（政府对公司支付的红利徵税，同时也对股东获得红利时徵税）