MLchartDataset catalogue

Double taxation

Term · Law · MLC-T-LAW-001744

The imposition of two or more taxes on the same income, asset, or transaction. This often occurs when corporate profits are taxed at the corporate level and then again when distributed to shareholders as dividends. Many countries have tax treaties to mitigate international double taxation.

Table 1. Record
IdentifierMLC-T-LAW-001744
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-001744",
  "term": "Double taxation",
  "field": "Law",
  "definition": "The imposition of two or more taxes on the same income, asset, or transaction. This often occurs when corporate profits are taxed at the corporate level and then again when distributed to shareholders as dividends. Many countries have tax treaties to mitigate international double taxation.",
  "url": "https://mlchart.com/terminology/law/double-taxation/"
}

Record 1,626 of 5,441 in Law terminology (MLC-0107). Request the full dataset.