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Double taxation, economic and juridical
| Глоссарий по налогам |
Double taxation is juridical when the same person is taxed twice on the same income by more than one state. double taxation is economic if more than one person is taxed on the same item.
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Juridical double taxation, английский
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Tax bill, английский
- Draft law on a tax matter which, after approval by the government of a country, is submitted to the parliament for debate.
- Amount of money owed for taxes
- Amount of money owed for taxes a document which lists the tax money owed to a government or legal body
Double taxation, domestic and international, английский
Domestic double taxation arises when comparable taxes are imposed within a federal state by sovereign tax jurisdictions of equal rank. international double taxation arises when comparable taxes are imposed in two or more states on the same taxpayer in respect of the same taxable income or capital, e.g. where income is taxable in the source country and in the country of residence of the recipient of such income.
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