double taxation
double taxation n: taxation by the same authority of the same property for the same period and the same purpose

Merriam-Webster’s Dictionary of Law. . 1996.

double taxation
1) Taxation of corporate dividends twice: once to the corporation as corporate income and then once to the shareholders, if corporate profits are distributed as dividends.
2) Taxation of the same property for the same purpose twice in one year.
Category: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc.

Nolo’s Plain-English Law Dictionary. . 2009.

double taxation
n.
   taxation of the same property for the same purpose twice in one year. This is generally prohibited if it occurs through such circumstances as transfer of property which has been taxed once and then the tax is imposed on a new owner. However, if all property in a jurisdiction is taxed twice in the same year, it is legal since it is not discriminatory or unfair.

Law dictionary. . 2013.

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