Definition von double taxation im Englisch Englisch wörterbuch
Business profits and income of sole proprietors, partnerships, and S corporations receive taxation only at the individual taxpayer level However, C corporations experience taxation at the corporate level and the individual taxpayers pay taxes on dividends
a term referring to the fact that earnings of a corporation may be taxed twice, both as the net income of the corporation and again as the dividends distributed to the stockholders Adept management can often abate its impact in closed corporations
Corporations pay taxes on revenue before paying dividends The dividends, in the hands of the stockholder, are taxed again as ordinary income Hence "double" taxation
Corporate earnings taxed at both the corporate level and again as a stockholder dividend
A corporation must pay taxes on its profits, and the shareholders must pay personal income taxes on the dividends they receive
Occurs when the already once-taxed earnings of a corporation are distributed as cash dividends to stockholders, who must pay taxes on them (Chapter 1)
Corporations are treated as a separate legal taxable entity for income tax purposes Therefore, corporations pay tax on their earnings If corporate earnings are distributed to shareholders in the form of dividends, the corporation does not receive the reasonable business expense deduction, and dividend income is taxed as regular income to the shareholders Thus, to the extent that earnings are distributed to shareholders as dividends, there is a double tax on earnings at the corporate and shareholder level S corporations and LLCs are pass-through entities which are not subject to the double tax