... double taxation agreement双重课税协议 double tax双重税 double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议 ...
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有三种不同的课征方式：从价税(ad valorem duties)，从量税(unit duty)，双重税(compound duty)。 其它海关功能 确认货品价值与其文件单据的内容相同。
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双重税率制 [税收] double tariff system ; maximum and minimum tariff system
双重税收 double taxation
避免双重征税 avoidance of double taxation
避免双重征税协定 double taxation avoidance agreement ; DTTs ; DTAA ; DTA
中加避免双重征税协定 China-Canada Agreement on Avoidance of Double Taxation
双重税收管辖权 double taxation jurisdiction
双重征税 [税收] Double taxation ; international juridical double taxation ; Double Taxing
免征双重税 no double taxation
最后，本研究将讨论双重税收协定和资本弱化规则。
Finally, this study will discuss the double tax agreement and thin capitalization rules.
股份有限公司的利润是须征双重税，第一是向公司征税，然后是对个人的股利征税。
Profits for an Inc are taxed twice, first for the corporation, and then the dividends are taxed at the individual level.
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。
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.
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