“income source-based tax jurisdiction”的概念、定义、翻译、参考文献-科学参考

单词	income source-based tax jurisdiction
释义	income source-based tax jurisdiction Encyclopedia 法学税收管辖权释 income source-based tax jurisdiction所得来源地税收管辖权一国政府在所得税上基于作为征税对象的所得与本国领域存在某种经济上的渊源关系事实而主张行使的征税权。世界各国在所得税方面普遍主张行使的一种税收管辖权。又称来源地课税原则。
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