double tax

double tax
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The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • double tax treaty — Where companies or individuals are subject to tax in two different jurisdictions the territories in question may have agreed to regulate differences or overlaps between their respective tax regimes by treaty. Easyform Glossary of Law Terms. UK… …   Law dictionary

  • double tax relief — See overseas tax relief. Dresdner Kleinwort Wasserstein financial glossary …   Financial and business terms

  • Double-tax agreement — Agreement between two countries that taxes paid abroad can be offset against domestic taxes levied on foreign dividends. The New York Times Financial Glossary …   Financial and business terms

  • double-tax agreement — Agreement between two countries that taxes paid abroad can be offset against domestic taxes levied on foreign dividends. Bloomberg Financial Dictionary …   Financial and business terms

  • double tax rule — Collections made in taxable year on sales made in prior years, and which had already been taxed in prior years. Hoover Bond Co. v. Denman, C.C. A.Ohio, 59 F.2d 909, 910 …   Black's law dictionary

  • double tax rule — Collections made in taxable year on sales made in prior years, and which had already been taxed in prior years. Hoover Bond Co. v. Denman, C.C. A.Ohio, 59 F.2d 909, 910 …   Black's law 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 — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax treaty — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia


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