the tax jurisdiction

基本解释

First, the section expounds the theory of the tax jurisdiction in the traditional commerce activities.
本文的第二部分详尽分析了跨国电子商务对传统商务活动下税收管辖权理论的挑战。
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;
在税权领域中，税收立法权处于核心地位，是税收执法权、司法权存在和有效行使的前提与基础；
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.
当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种，由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。

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?

税收管辖
税收司法权
The taxing power is the union of the tax legislative, the tax enforcement and the tax jurisdiction.
税权是税收立法权、税收执法权和税收司法权的集合。