Legal Definitions - juridical double taxation

Definition: Juridical double taxation refers to the imposition of comparable taxes in two or more states on the same taxpayer for the same subject matter or identical goods.

For example, if a company operates in two different countries and both countries impose taxes on the company's profits, this would be considered juridical double taxation. The company would be taxed twice on the same income, once in each country.

This type of double taxation can create a burden for businesses and individuals, as they are required to pay taxes to multiple jurisdictions for the same income or property. It can also create complications in international trade and investment.