BNET Business Dictionary
Business Definition for: Double Taxation
- the taxing of something twice, usually the combination of corporation tax and tax on the dividends that stockholders earn
Additional Resources
- Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends
- Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double and multiple taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the 1930s to eliminate pyramidal corporate groups. These structures exist elsewhere, and are...
- White papers 2003-04-01
- How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
- Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double and multiple taxation of dividends paid by one firm to another %uF818 inter-corporate dividends - was explicitly included in the 1930s as part of a package of tax and other policies...
- White papers 2004-12-01
- Do Double Taxation Treaties Increase Foreign Direct Investment To Developing Countries?
- Developing countries invest time and other scarce resources to negotiate and conclude Double Taxation Treaties DTTs with developed countries. They also accept a loss of tax revenue as such treaties typically favour residence-based over source-based taxation and developing countries are typically net capital importers. The incurred costs can only pay...
- White papers 2006-02-01
- The New Zealand-Netherlands double tax agreement: A significant influence on New Zealand's network of double tax agreements.
- Byline: Sabrina Muck Oct 25, 2005 (New Zealand Journal of Taxation Law and Policy - ABIX via COMTEX) -- The New Zealand NZ-Netherlands double tax agreement DTA was signed in 1980 in accordance with OECD conventions....
- Research articles 2005-10-25
- Speculations On How Taxation Changes Might Affect Investor Strategies
- This article focuses to reduce or eliminate the double taxation of dividends paid on corporate stocks. Reducing or eliminating the taxes levied on dividends would improve equities' after-tax total returns relative to other non-affected asset classes such as bonds or alternative assets. In this paper it initially seek to illustrate...
- White papers 2003-01-09
- The Tax On Dividends : Speculation on How Taxation Changes Might Affect Investor Strategies
- Speculation has heightened that the Bush administration will seek to reduce or eliminate the double taxation of dividends paid on corporate stocks. While the form and substance of such a policy are yet unclear it would, if enacted, impact private client portfolios in several significant ways. Most obviously, reducing or...
- White papers 2003-01-01
- Puzzles Over International Taxation of Cross Border Flows of Capital Income
- This article discusses the tax treatment of trans-border capital income, focusing on prevailing arrangements rather than de novo design of optimal tax arrangements. These comprise unilateral relief's from double taxation under credit or exemption systems, and treaty relief's largely following the OECD model treaty which jointly lower withholding tax rates...
- White papers 2001-12-01
- The Tax on Dividends: Speculations on How Taxation Changes Might Affect Investor Strategies
- Speculation has heightened that the Bush administration will seek to reduce or eliminate the double taxation of dividends paid on corporate stocks. This paper initially seeks to illustrate how a typical investor's recommended asset allocation might change if the elimination of taxes on dividends were to become a reality. Second,...
- White papers 2003-01-09
- Message to the Senate transmitting a protocol amending the Netherlands-United States Convention on Taxation
- July 16, 2004 To the Senate of the United States: I transmit herewith for Senate advice and consent to ratification, the Protocol Amending the Convention Between the United States of America and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal...
- Research articles 2004-07-19
- Message to the Senate transmitting the Second Protocol Amending the Barbados-United States Taxation Convention
- September 13, 2004 To the Senate of the United States: With a view to receiving the advice and consent of the Senate to ratification, I transmit the Second Protocol Amending the Convention Between the United States of America and Barbados for the Avoidance of Double Taxation and the...
- Research articles 2004-09-20
- Message to the Senate Transmitting the Protocol Amending the France-United States Taxation Convention
- September 28, 2005 To the Senate of the United States: With a view to receiving the advice and consent of the Senate to ratification, I transmit herewith a Protocol Amending the Convention Between the Government of the United States of America and the Government of the French Republic...
- Research articles 2005-10-03
- Message to the Senate transmitting the Bangladesh-United States taxation Convention
- October 27, 2005 To the Senate of the United States: I transmit herewith for the advice and consent of the Senate to ratification a Convention Between the Government of the United States of America and the Government of Bangladesh for the Avoidance of Double Taxation and the Prevention...
- Research articles 2005-10-31
- Message to the Senate transmitting the protocol amending the France-United States taxation convention
- November 4, 2005 To the Senate of the United States: I transmit herewith for the advice and consent of the Senate to ratification a Protocol Amending the Convention Between the United States of America and the French Republic for the Avoidance of Double Taxation and the Prevention of...
- Research articles 2005-11-07
- Message to the Senate transmitting the Protocol amending the Belgium-United States taxation convention
- June 21, 2007 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, the Convention Between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention...
- Research articles 2007-06-25
- Message to the Senate transmitting the Protocol Mending the Denmark-United States Taxation Convention
- September 29, 2006 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, a Protocol Amending the Convention Between the Government of the United States of America and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation...
- Research articles 2006-10-09
- Message to the Senate transmitting the Protocol Amending the Finland-United States Taxation Convention
- September 29, 2006 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, a Protocol Amending the Convention Between the Government of the United States of America and the Government of the Republic of Finland for the Avoidance of Double Taxation...
- Research articles 2006-10-09
- Message to the Senate transmitting the Protocol Amending the Germany-United States Taxation Convention
- September 29, 2006 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, a Protocol Amending the Convention Between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal...
- Research articles 2006-10-09
- Message to the Senate transmitting the Iceland-United States Taxation Convention
- May 6, 2008 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, the Convention Between the Government of the United States of America and the Government of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion...
- Research articles 2008-05-12
- Message to the Senate transmitting a Protocol Amending the Australia-United States Taxation Convention
- November 14, 2002 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, a Protocol Amending the Convention Between the Government of the United States of America and the Government of Australia for the Avoidance of Double Taxation and the Prevention...
- Research articles 2002-11-18
- Message to the Senate transmitting the United Kingdom-United States Taxation Convention
- November 14, 2002 To the Senate of the United States: I transmit herewith, for Senate advice and consent to ratification, the Convention Between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of...
- Research articles 2002-11-18
