double tax
61tax treaty — An agreement between two countries, identifying the treatment of income, profits, or gains that are subject to tax in both countries. The amount of double taxation relief will be specified in the treaty …
62double taxation — noun : the imposition by the same taxing body of two taxes on what is essentially the same thing (as in the case of taxing the income of corporations under the corporate income tax and taxing the part of corporate income distributed to… …
63Double Taxing — A tax law that causes the same earnings to be subjected to taxation twice. A company s income is taxed initially and then the shareholders and investors are taxed on the distributions they receive from the company. In some countries, dividends… …
64Double-dip lease — A cross border lease in which the disparate rules of the lessor s and lessee s countries let both parties be treated as the owner of the leased equipment for tax purposes. The New York Times Financial Glossary …
65double-dip lease — A cross border lease in which the different rules of the lessor s and lessee s countries let both parties be treated as the owner of the leased equipment for tax purposes. Bloomberg Financial Dictionary …
66tax credit — Additional amount on dividends paid by a company resident in France to alleviate double taxation …
67double assessment — The imposition of same tax, by same taxing power, upon same subject matter. Aragon v. Empire Gold Mining & Milling Co., 47 N.M. 299, 142 P.2d 539, 541 …
68double assessment — The imposition of same tax, by same taxing power, upon same subject matter. Aragon v. Empire Gold Mining & Milling Co., 47 N.M. 299, 142 P.2d 539, 541 …
69Dividend tax — Taxation An aspect of fiscal policy …
70United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …
