/ˈdjuːplɪkət tækˈseɪʃn/ – Phrase
Definition: (Mỹ) việc đánh thuế hai lần.
A more thorough explanation: Duplicate taxation refers to a situation where the same income, transaction, or property is subject to taxation by more than one taxing authority, resulting in the taxpayer being taxed twice on the same item.
Example: The company argued that the proposed tax legislation would result in duplicate taxation of their profits, as they were already subject to taxation in the country where they were generated.