| 单词 | double taxation |
| 释义 | double taxation Taxation that falls on more than one base, for example 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 that country whether it is from interest or a business. As a result a large number of treaties (double-taxation agreements) have been concluded between countries to ensure that their own residents are not doubly taxed. The agreements also attempt to cover fiscal evasion. As a result there are several different kinds of relief from double taxation available: (1) relief by agreement, providing for exemption, in whole or in part, of certain categories of income; (2) credit agreement, in which tax charged in one country is allowed as a credit in the other; (3) deduction agreement, in which the overseas income is reduced by the foreign tax paid on it; (4) if there is no agreement the UK tax authorities will allow the foreign tax paid as a credit up to the amount of the corresponding UK liability. See: |
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