单选题:阅读以上文章,回答题Double taxation, according to the second paragraph

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阅读以上文章,回答题
Double taxation, according to the second paragraph, includes__________.
A personal income taxes by shareholders and dividends paid by the company
B personal income taxes paid by the company on dividends and on its profits
C taxes paid on the profits of the company and those on personal income  —考试大+在线考试中心—
D taxes paid on dividends by shareholders and those paid by the company on its profits
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