Double taxation

Double taxation

The imposition of two taxes on the same property during the same period and for the same taxing purpose.

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Part of Speech: verb
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Industry/Domain: Law
Category: Legal
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double taxation

Banking; Investment banking

The practice of taxing the same wealth, income or property twice with different taxes or by the tax authorities of two different countries.

double taxation

Law; Legal

The imposition of two taxes on the same property during the same period and for the same taxing purpose.

double taxation

Law; General law

Double taxation is taxation of the same property for the same purpose twice in a year, or taxation of corporate dividends twice.

double taxation

Financial services; General Finance

Government taxation of the same money twice; specifically, taxation of earnings at the corporate level and dividends at the stockholder level.

double taxation

Accounting; General accounting

Situation where a country levies tax on an income that has already been taxed in the same or another country. For example, corporate profits are taxed when they are earned, and ...

double taxation agreement

Banking; Investment banking

Also: double taxation treaty. Agreement (or treaty) signed between different nations for the purpose of eradicating or alleviating the effects of double taxation. The OECD has ...

answer

Law; Legal

The document that responds to the allegations in a complaint; must be filed within a specific period of time after service has been effectuated.

appellate level court

Law; Legal

Appellate courts review the records of trial court decision to determine whether the trial court erred.

amicus curiae

Law; Legal

It is a legal memo filed by a non-party who has information or opinions that may be instructive to the court.

amnesty

Law; Legal

Amnesty is the clearing of a record; similar to a pardon.Amnesty is as though the act never happened.

prayer for relief

Law; Legal

Prayer for relief is also called as ad damnum clause. It is the element of the complaint that asks for damages.

advance sheet

Law; Legal

Advance sheet is a pamphlet that comes out in advance of the hardbound volume; most commonly used by case law books.

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