double taxation

double taxation
двойное налогообложение.
В результате применения разными странами различных систем налогообложения складывается ситуация, при которой заграничный доход многонациональной корпорации облагается налогом как в стране—источнике дохода, так и по месту юридического адреса корпорации. Признавая, что двойное налогообложение не способствует развитию торговли, многие государства-участники договоров о налогообложении, определяющих взаимный порядок взимания подоходных налогов с компаний-резидентов, включают в эти договоры условие, согласно которому доходы компаний облагаются налогом только в одной стране.

Англо-русский толковый словарь внешнеэкономических терминов. - М.: Финансы и статистика. 1992.

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Смотреть что такое "double taxation" в других словарях:

  • Double taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • double taxation — n: taxation by the same authority of the same property for the same period and the same purpose Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. double taxation …   Law dictionary

  • double taxation — Taxation that falls on the same source of income in more than one country. Taxation is normally levied on a person s worldwide income in the country of residence but, in addition, most countries also levy a charge on income that arises within… …   Big dictionary of business and management

  • double taxation — Government taxation of the same money twice; specifically, earnings taxed first at the corporate level and then again as dividends at the stockholder level. Bloomberg Financial Dictionary * * * double taxation double taxation ➔ taxation * * *… …   Financial and business terms

  • 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 relief — A relief to avoid tax distorting commercial decisions relating to the expansion of business overseas. Its main purpose is to ensure that UK companies do not suffer double taxation on foreign investments such as shares in foreign subsidiaries.… …   Law dictionary

  • 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 taxation treaty — UK US noun [C] (also double taxation agreement) TAX, GOVERNMENT ► an agreement between two or more countries that reduces the amount of tax that a international worker or company must pay, so they do not have to pay tax twice on the same income:… …   Financial and business terms

  • double taxation treaty — double taxation treaty, Also known as a double taxation agreement. An agreement between two countries under which the taxation authorities of each grant tax concessions or reliefs to prevent taxpayers being liable for tax on the same amount under …   Law dictionary

  • double taxation agreement — double taxation treaty, Also known as a double taxation agreement. An agreement between two countries under which the taxation authorities of each grant tax concessions or reliefs to prevent taxpayers being liable for tax on the same amount under …   Law dictionary

  • double taxation agreement — UK US noun [C] TAX, GOVERNMENT ► DOUBLE TAXATION TREATY(Cf. ↑double taxation treaty) …   Financial and business terms


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