| 词汇 | double taxation |
| 释义 | `1`double taxation`2` "LAW.COM Dictionary": n. taxation of the same property for the same purpose twice in one year. This is generally prohibited if it occurs through such circumstances as transfer of property which has been taxed once and then the tax is imposed on a new owner. However, if all property in a jurisdiction is taxed twice in the same year, it is legal since it is not discriminatory or unfair. |
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