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Double taxation Occurs when the already taxed earnings of a corporation pays out dividend distributions to stockholders, who must pay taxes on the dividends. International Taxation (Concepts and Insights) See Details » Taxation of International Transactions: Materials, Texts And Problems (American Casebook Series) See Details » Taxation of International Transactions: Materials, Text, and Problems (American Casebook Series) See Details » Foundations of International Income Taxation (Foundations of Law Series) See Details » Taxes

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