Multiple Taxation

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Multiple Taxation

A situation in which the same earnings are taxed more than twice. For example, multiple taxation may occur when a publicly-traded company pays corporate taxes on its earnings. It then passes on some of those earnings to shareholders as dividends, on which they must pay a capital gains tax at the federal level and then again at the state level. Various means exist to reduce multiple taxation. See also: Tax avoidance.

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No references found			In addition, global institutions are likely to face overlapping national and regional requirements that will likely result in double or multiple taxation. Basel III -- the sequel to the sequel! by Banker Middle East For taxpayers located in states with less favorable apportionment formulas, however, the resulting variations in factor weighting or sourcing rules can whipsaw taxpayers, subjecting their income to multiple taxation. State taxation: the role of Congress in developing apportionment ... by Tax Executive The tax was held to be internally consistent because if "every state were to impose an identical tax, no multiple taxation would result. A practitioner's guide to the taxation of telecommuting by Lipin, Ilya A. / The Tax Adviser			Multilateral netting system Multilateral Steel Agreement Multilith Multimaturity Bond Multinational Multinational Corporation Multinational Netting Multinational Restructuring Multiperiod Immunization Multiple Multiple Arbitrage Multiple Compression Multiple Discriminant Analysis Multiple Insurance Multiple Listing multiple listing service Multiple Management multiple option strategy Multiple peril insurance Multiple Protection Life Insurance Policy Multiple Rates of Return Multiple Regression Multiple Round Lots Multiple Shop Multiple Support Agreement Multiple Taxation Multiple-Discriminant Analysis Multiple-Issuer Pool Multiple-Issuer Pools Multiples Multiplicador Multiplier Multiplier Effect Multirule system Muni Municipal Municipal Bond Municipal Bond Fund Municipal Bond Insurance Municipal Bond Unit Trust Municipal Convertible Municipal Finance Officers Association Municipal Improvement Certificate Municipal Inflation-Linked Securities Municipal Investment Trust Municipal Issuer Municipal Jurisdiction municipal mortgage enhancement Municipal Note Municipal Notes Municipal reorganization			multiple symmetric lipomatosis Multiple Synostoses Syndrome 1 Multiple system atrophy Multiple System Atrophy of the Striatonigral Degeneration Multiple System Atrophy Patients with Parkinsonism Multiple System Cascading Failure Multiple System Cascading Failure Effect Multiple System Coupling Multiple System Networking Facility multiple system operations Multiple System Operator Multiple System Organ Dysfunction Multiple System Tauopathy with Presenile Dementia Multiple Systems Evaluation Program Multiple Systems Operators Multiple Target Assessment Model Multiple Target Attack Multiple Target Discrimination Multiple Target Electronic Warfare System Multiple Target Electronics Warfare System/Airborne multiple target generator Multiple Target Tracker Multiple Target Tracking System Multiple Task Performance Battery Multiple Taxation Multiple Technology Appraisal Multiple Technology Network Testbed Multiple Temperature-Controlled Facility Multiple Tenancies Rentable Area Multiple Tenant Environment Multiple Terminal Access Multiple Terminal Emulator Multiple Terminal Unit Multiple Threads / Multi-Threaded Multiple Threat Alert Center Multiple Threat Assessment Center Multiple Threat Emitter Simulator Multiple Threat Response Multiple Time Around Multiple Time Frame Multiple Time Programmable Multiple Time-Varying Setpoint Multiple to Growth Multiple Tone Interference Multiple Tracking Radar and Control System Multiple Traffic Router Grapher Multiple transformer multiple transfusion syndrome Multiple Transmission

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