In some tax systems, this can give rise to so-called double taxation, because first the corporation pays tax on the profit, and then when the corporation distributes its profits to its owners, individuals have to include dividends in their income when they complete their personal tax returns, at which point a second layer of income tax is imposed.
Ring makudang-kudang tata cara ring pajak, indik puniki prasida ngwetuang napi sané kabaos pajak berganda, santukan kapertama korporasi naur pajak saking batin ipun, raris rikala korporasi ngicénin batin ipun ring sang sané nuénang, angga punika mangda ngranjingang deviden punika rikala dané muputang swadharmannyané.