double assessment
double assessment 重复征税;双重征税 同一征税机关就同一事项〔subject matter〕征收同一种税款。
The act of requiring that tax be paid twice for the same property. See double taxation under TAXATION.
taxation. 1. The imposition or assessment of a tax; the means by which the state obtains the revenue required for its activities. [Cases: Internal Revenue 3001–3007; Taxation 1. C.J.S. Internal Revenue §§ 2, 4; Taxation §§ 1–3, 5–6.] double taxation. 1. The imposition of two taxes on the same property during the same period and