“double taxation”的概念、定义、翻译、参考文献-科学参考

单词	double taxation
释义	double taxation Encyclopedia 法学税法释 double taxation重复征税广义上是指对同一纳税主体、同一征税对象或者税源不止一次地征税。通常指同一征税主体或者不同的征税主体，对同一纳税人或者不同纳税人的同一征税对象或者税源，进行两次或者两次以上征税的行为。
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