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国籍税收管辖权
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国籍税收管辖权
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税收管辖权
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nationality tax jurisdiction
国籍税收管辖权
一国政府基于纳税人与本国存在国籍身份隶属关系事实而行使的征税权力。一些国家在所得税和一般财产税上主张的另一种属人性质的税收管辖权。又称公民税收管辖权或国籍课税原则。
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