| 单词 | double taxation |
| 释义 | double taxation The collection of taxes on the same income by two countries. This is liable to occur when an economic asset earns income in one country but is owned in another. If countries tax both the profits of firms operating in their territories, and the incomes of their residents, double taxation will occur unless there is an agreement between the two countries to prevent it. Double taxation is thought to be undesirable as it hinders international factor mobility. |
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