Assertion: close corporation's shareholder | /r/CapableOf | end up paying tax
Facets:
value: again in their individual capacity
type: MANNER
value: in the hands of the corporation
type: LOCATION
value: on their business income
type: OTHER
Source sentences:
text: Shareholders end up paying taxes twice on their business income: first in the hands of the corporation and then again in their individual capacity when they receive their business income as dividend.