| 单词 | double taxation |
| 释义 | double taxation double taxation noun [U]
(Accounting )
1 a situation in which sb must pay tax on the same income, etc. to two different governments: The two countries have signed a treaty for the avoidance of double taxation. a double-taxation agreement (= between two countries, so that people living in one and earning money in the other avoid paying tax in both)
2 a situation in which the authorities charge tax twice on the same income, etc: the double taxation of dividends (= when a government taxes companies for paying dividends and taxes shareholders for receiving them) |
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