the 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(guó)電子商務(wù)對(duì)傳統(tǒng)商務(wù)活動(dòng)下稅收管轄權(quán)理論的挑戰(zhàn)。
In the domain of taxing power, the tax legislative is the core, it is the premise and foundation which the tax enforcement and the tax jurisdiction exist and are exercised effectively;
在稅權(quán)領(lǐng)域中，稅收立法權(quán)處于核心地位，是稅收?qǐng)?zhí)法權(quán)、司法權(quán)存在和有效行使的前提與基礎(chǔ)；
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(dāng)前國(guó)際稅收管轄權(quán)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(guó)家稅收的收入來(lái)源地管轄權(quán)、居民管轄權(quán)和公民管轄權(quán)等。

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
Beginning during the 1990s, the OECD has attacked low-tax jurisdiction for the supposed crime of having good tax laws that attract jobs and capital from high-tax nations such as France and Greece.
FORBES: Per Dollar Spent, OECD Subsidies May Be the Most Destructively Wasteful Part of the Federal Budget
The game is simple: Shift as many costs as possible to a high-tax jurisdiction such as the U.S. and move as much income as possible to a low-tax country such as Ireland.
FORBES: Would Trimming The U.S. Corporate Tax Rate Matter?

稅收管轄
稅收司法權(quán)
The taxing power is the union of the tax legislative, the tax enforcement and the tax jurisdiction.
稅權(quán)是稅收立法權(quán)、稅收?qǐng)?zhí)法權(quán)和稅收司法權(quán)的集合。