tax jurisdiction

基本解釋

First, the section expounds the theory of the tax jurisdiction in the traditional commerce activities.
本文的第二部分詳盡分析了跨國電子商務對傳統(tǒng)商務活動下稅收管轄權理論的挑戰(zhàn)。
But the course of economic globalization and the change of transregional investable development make this tendency seriously, and make tax jurisdiction of resource land weakened.
而經(jīng)濟全球化的進程、跨區(qū)域投資開發(fā)方式的新變化又進一步加大了這種機構分離的趨勢，導致資源地稅收管轄權的嚴重弱化。
There are now two principles in the international tax jurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.
當前國際稅收管轄權原則主要有屬地主義原則和屬人主義原則兩種，由此產(chǎn)生了國家稅收的收入來源地管轄權、居民管轄權和公民管轄權等。

One jurisdiction might seek to poach a company from a high-tax jurisdiction by offering tax incentives.
FORBES: Taxes and California's War Against Business
After California voters approved sweeping tax hikes in the November 2012 election, the State became the undisputed high-tax jurisdiction in the United States.
FORBES: Taxes and California's War Against Business
This is of course a great way of sucking revenues out of a high tax jurisdiction like Denmark and into a low tax one like Ireland.
FORBES: Microsoft's $1 Billion Tax Bill In Denmark. I Don't Think They'll Have To Pay It Actually

稅收管轄權
Chapter 2: OECD’s regulation of tax jurisdiction.
第2章是OECD對國際稅收管轄權的規(guī)定。
電子商務稅收法律問題