/ˈdəbl tækˈseɪʃn/ – Phrase
Definition: việc đánh thuế hai lần.
A more thorough explanation: Double taxation refers to the imposition of two or more taxes on the same income, asset, or financial transaction by more than one jurisdiction. This can occur when income is taxed at both the corporate level and the individual level, or when the same income is taxed by two different countries. Double taxation can create a burden on taxpayers and may discourage cross-border trade and investment.
Example: Double taxation occurs when a company is taxed on its profits by both the country where the income is earned and the country where the company is registered.