double taxation definition
double taxation means an imposition of similar taxes by two or more tax jurisdictions on the same taxpayer in respect of the same income or capital;
double taxation means the imposition of taxes listed in Annex I to this Directive by two (or more) tax jurisdictions in respect of the same taxable income or capital by their national or judicial authorities when it gives rise to either (i) additional tax, (ii) increase in tax liabilities or (iii) cancellation or reduction of losses, which could be used to offset taxable profits;
double taxation means the imposition of taxes covered by an agreement or convention referred to in Article 1 by two (or more) Member States in respect of the same taxable income or capital when it gives rise to either (i) additional tax charge,
More Definitions of double taxation
double taxation means the imposition by the State and any other Member State of taxes covered by an arrangement in respect of the same taxable income or capital when it gives rise to -
double taxation means the imposition by two or more Member States of taxes covered by an agreement or convention referred to in Article 1 in respect of the same taxable income or capital when it gives rise to either: (i) an additional tax charge; (ii) an increase in tax liabilities; or (iii) the cancellation or reduction of losses that could be used to offset taxable profits;
double taxation means the corporation has to pay taxes and once the money is distributed to the owners, they have to also pay money b/c a corp. is a legal person it has to pay taxes and then individual share holders have to pay taxes on the dividends
double taxation means tax imposed more than once on the same asset, income stream, and/or financial transaction and can be categorized as juridical when comparable taxes are imposed in two (or more)
double taxation dilemma means that when a domestic C-corporation distributes a dividend, both the shareholder and the C-corporation can be taxed on said
double taxation means the imposition of taxes listed in Annex I tovtehibsyDirecti
double taxation means an imposition of similar taxes by two or more tax