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Double taxation, domestic and international
| Глоссарий по налогам |
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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International double taxation, английский
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Comparable, английский
Сравнимый; аналогичный
International, английский
- Международный
- A интернацио- нальный; pseudo~ псевдоинтернациональный alphabet, language
- Профсоюз, имеющий первичные организации более чем в одной стране int – ist
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Double taxation, economic and juridical, английский
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.
Tax clearance certificate, английский
Document issued to a taxpayer by the tax authorities certifying that the taxpayer has either paid all taxes due or that he is not liable to any taxes. in certain countries a tax clearance certificate must be produced before a person can leave the country.
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