double taxing 双重征税：导致同一盈利被征收两次税项的税务法律，公司因盈利被征税，然后股东及投资者又因获得分派的收入被征税。
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Double Taxing双重征税导致同一项盈利被征收两次税项的税务法律。公司因盈利被征税，然后股东及投资者又因获分派的收入被征税
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·2,447,543篇论文数据，部分数据来源于NoteExpress
Double taxing these profits gives companies the incentive to either relocate their headquarters out of the country, or shrink international operations and eliminate jobs.
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Clearly, double taxing dividends has negative implications.
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Taxing transfers (like dividends) amounts to double taxation.
FORBES: With His Tax Proposals, Warren Buffett Flunks Economics 101
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