They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.

同时也免征双重税收，这种税收困住了(法人)公司部门：法人公司必须要缴纳企业税，而后公司的股东还必须要缴纳他们的分红所得税。

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Due to the double taxation of dividends, it is puzzling that firms pay them. Dividends may serve as a signal of the firm's financial strength, or be used to cater to particular clienteles.

对股利的双重征税使企业支付股息现象成了一个谜，股息红利可能作为企业资金实力的一种信号，也可能用作迎合特殊的顾客。

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The double substitution paid dividends as Chelsea equalised within two minutes of the restart.

这两次换人获得了回报，切尔西在比赛重新开始后的两分钟内就扳平了比分。

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Clearly, double taxing dividends has negative implications.

FORBES: Tax Code Rewards Debt, Penalizes Dividends

This is what we mean by single and double taxation of dividends: and the US is about the only place that has double taxation.

FORBES: Finally! A Sensible Idea About US Tax Policy

By law, REITs are required to pay out at least 90% of income as dividends, eliminating the double-tax effect on dividends.

FORBES: Magazine Article