Double taxation- both taxes where imposed in the same year for the same purpose, upon property owned by the same person and by the same taxing authority.
Direct duplicate taxation- the same property is taxed twice when it should only be taxed once.
Indirect duplicate taxation- not prohibited and usually allowed provided no violation of equal protection and uniformity clauses in the constitution.
Remedies of Double or Multiple Taxation
1. Provide for exemption;
2. Allowance for tax deduction
3. Allowance for tax credit for foreign taxes
4. Enter into treaties with other states
5. Allowance of the principle of reciprocity.
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