double tax
101Bilateral Tax Agreement — An arrangement between two jurisdictions that mitigates the problem of double taxation that can occur when tax laws consider an individual or company to be a resident of more than one jurisdiction. A bilateral tax agreement can improve the… …
102Stealth tax — is a term used for a tax levied in such a way that is largely unnoticed, or not recognized as a tax . [ [http://www.oed.com Oxford English Dictionary online] ] Generally used in the UK by Conservatives to attack the New Labour government s… …
103Natural resources consumption tax — Taxation An aspect of fiscal policy …
104Pigovian tax — A Pigovian tax (also spelled Pigouvian tax) is a tax levied to correct the negative externalities of a market activity. Pigovian taxes are named after economist Arthur Pigou (1877 1959), who also developed the concept of economic externalities.… …
105Goods and Services Tax (Hong Kong) — Goods and Services Tax (GST) was a proposed Value Added Tax in Hong Kong. Consultation over a period of nine months was launched on 2006 07 19 and stirred considerable controversy.It launched a fierce debate amongst local taxpayers, lawmakers,… …
106estate tax — n: an excise in the form of a percentage of the taxable estate that is imposed on a property owner s right to transfer the property to others after his or her death – called also succession tax; see also unified transfer tax compare gift tax,… …
107Business and occupation tax — The Business and Occupation tax (often abbreviated B O tax) is a type of tax levied by the U.S. state of Washington. It is a type of gross receipts tax because it is levied on gross income, rather than net income. While deductions are not… …
108corporation tax — The tax charged on companies resident for tax purposes in the UK and foreign companies operating through a UK branch, tax is calculated as a percentage of taxable profit, i.e. taxable income less deductible expenses, reliefs and allowances. For… …
109Deposit Interest Retention Tax — (DIRT) is a form of tax on interest earned on bank accounts in Republic of Ireland that was first introduced in the 1980s. In Ireland, income from any source is reckonable for taxation purposes. The Revenue Commissioners believed that the large… …
110Dividend Tax Credit — The amount a Canadian resident applies against their tax owing on the grossed up portion of dividends received from Canadian corporations. The dividends an individual receives from Canadian corporations are grossed up by 25%. This amount is then… …
