In some countries, dividends are double taxed.
Investment dictionary. Academic. 2012.
double taxation agreements — The requirement that an entity or individual pay two separate taxes on the same property for the same purpose and during the same time period. Under Subchapter C of the INTERNAL REVENUE CODE, the federal government imposes double taxation on… … Law dictionary
Double Suicide — Directed by Masahiro Shinoda Produced by Masahiro Shinoda Masayuki Nakajima Starring … Wikipedia
double 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… … Useful english dictionary
Double Taxation — A taxation principle referring to income taxes that are paid twice on the same source of earned income. Double taxation occurs because corporations are considered separate legal entities from their shareholders. As such, corporations pay taxes on … Investment dictionary
double taxation — In a very broad sense, any situation in which it can be contended with some show of reason that the same person or property has been subjected to more than one tax burden. 51 Am J1st Tax § 284. More precisely, for the purposes of a constitutional … Ballentine's law dictionary
Double Barreled — A municipal general obligation bond in which the cash flows are pledged by two distinct and different entities. One entity will make interest payments, and the other, the principal payments. These are municipal general obligation (GO) bonds as… … Investment dictionary
double taxation — /ˌdʌb(ə)l tæk seɪʃ(ə)n/ noun the act of taxing the same income twice … Dictionary of banking and finance
double 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 … Black's law dictionary
double 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 … Black's law dictionary
Bath v Alston Holdings Pty Ltd — Infobox Court Case name=Bath v Alston Holdings Pty Ltd court=High Court of Australia date decided=7 June 1988 full name=Bath v Alston Holdings Pty Ltd citations= [http://www.austlii.edu.au/au/cases/cth/high ct/165clr411.html (1988) 165 CLR 411]… … Wikipedia
