Concept information
Preferred term
double taxation
Definition
- Double taxation refers to situations in which the same financial assets or earnings are subject to taxation at two different levels. For instance, one form of double taxation occurs when income from foreign investments is taxed both by the country in which it is earned and by the country in which the investor resides. [Source: Encyclopedia of Business Ethics and Society; Double Taxation]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/double_taxation
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