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.
Daɣ sistem baya tan iyyad, awen isawad awa s itawan anutfas n baya tan fal as s tizarat taggayt tizzal baya fal arabax tolas alwaq wa id tuzan taggayt riba tan net i missawis, addinat ilzam tan ad aj in edagar nasan daɣ riba tan nasan alwaq wa id akimmalan asilmad fal timzal nasan i baya tan, tatbaqet s ahuchal baya fal riba