[] () a situation in which sb must pay tax on the same income, etc. to two different governments双重征税；双重课税◆The two countries have signed a treaty for the avoidance of double taxation.这两个国家已签订避免双重征税的条约。◆a double-taxation agreement (= between two countries, so that people living in one and earning money in the other avoid paying tax in both)避免双重征税协定（避免在一国居住，在另一国挣钱的人在两个国家都纳税的两国间协议）a situation in which the authorities charge tax twice on the same income, etc.双重征税◆the double taxation of dividends (= when a government taxes companies for paying dividends and taxes shareholders for receiving them)对红利的双重征税（政府对公司支付的红利征税，同时也对股东获得红利时征税）