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resident tax jurisdiction
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resident tax jurisdiction
Encyclopedia
法学
税收管辖权
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resident tax jurisdiction
居民税收管辖权
一国政府基于纳税人与本国存在着居民身份关系的法律事实而主张的一种征税权。绝大多数国家在所得税和一般财产税方面行使的一种属人性质的税收管辖权。又称居民课税原则。
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