double taxation
B1CEFR level
40/100Rarity: uncommon
TechnicalRegister
The imposition of comparable taxes by two or more jurisdictions on the same income or gain of the same taxpayer.
A treaty credit was available to relieve the double taxation of the branch profits.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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