double assessmentglossary / double assessment The act of requiring that tax be paid twice for the same property. See double taxation under TAXATION. 词条贡献者 译者Susanne,世界顶尖法学院国际税法专业,擅长翻译各种与联邦税务纠纷相关的法律文件。
double assessment double assessment, 双重征税, 重复征税 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。