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social science subjects > business and management > international business > international finance > double taxation
social science subjects > business and management > finance > international finance > double taxation

Terme préférentiel

double taxation  

Définition

  • 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]

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URI

http://data.loterre.fr/ark:/67375/N9J-RR4K40ZF-V

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