二に重じゅう税ぜい

noun

double taxation

Refers to the situation where the same income or asset is taxed twice, often in an international context or when corporate profits and dividends are both taxed.

• 海かい外がいで得えた所しょ得とくに二に重じゅう税ぜいがかからないように、租そ税ぜい条じょう約やくが結むすばれている。

  Tax treaties are concluded so that income earned abroad is not subject to double taxation.