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所得来源地税收管辖权
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所得来源地税收管辖权
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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one-point
one point compactification
one-point compactification
one point distribution
one-point distribution
one-point iteration method
one-point set
one-point space
one-point union
one-port network
One post one salary system
One post salary system
one pot
one pot reaction
one-sample method
one's complement
one set of tables on enterprises statistics
one-seventh ellipse
one-sheeted hyperboloid
one-sheet hyperboloid
one-sided
one-sided accomplice
one-sided approximation
one-sided chi-square test
one-sided condition
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