double taxation on dividendsとは 意味・読み方・使い方

Furthermore, the imposition of such tax corresponds to double taxation. In a nutshell, since two decades ago, the logic has been that the imposition of income tax on dividends sourced from proceeds remaining after corporate tax has been paid by treating dividends as profits made from stocks would correspond to double taxation. This has been the argument since the securities transaction tax was replaced with the tax on the acquisition of securities. We intend to make a strong request for the reduction in securities tax.発音を聞く 例文帳に追加

郵政法案は通常国会になりますけれども、その施行日の方の違いは出てくるのでしょうか。 - 金融庁

However, considering the present grim economic and financial situation, concerns about worsening future conditions in economy, and the issue of double taxation of dividends, etc., the FY2011 tax reforms are to extend the reduced tax rate on securities (being requested).発音を聞く 例文帳に追加

しかしながら、現下の厳しい経済金融情勢や先行き悪化懸念、配当の二重課税問題等に鑑み、平成 23年度税制改正において、証券の軽減税率を延長する（要望中）。 - 金融庁

While the foreign tax exemption system deducts the amount of withholding tax paid overseas from domestic corporation tax, the double taxation treaty divides taxation rights between the country of residence and the source country. This treaty sets a tax rate limit on investment income (dividends, interest, royalties) to relieve the tax at the source country.例文帳に追加

外国税額控除制度が現地での源泉課税後、我が国の法人税額から外国納付分を控除するのに対し、租税条約は居住地国と源泉地国の課税権の分配を図るものである。この租税条約の中には、源泉地国の課税を軽減するために投資所得（配当、利子、使用料）に対する限度税率が設けられている。 - 経済産業省