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所得来源地税收管辖权
释义
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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transcortin
transcranial direct current stimulation
transcranial direct-current stimulation
transcranial doppler
transcranial electric stimulation
transcranial magnetic stimulation
transcribed ancient scripts
transcribed spacer
transcribed spacer sequence
transcript
transcriptase
transcription
transcription activator
transcription activator-like effector nucleases,TALENs
transcription activator-like effector nuclease technology
transcription activator-like effector nuclease,TALEN
transcriptional activator
transcriptional control
transcriptional gene activation
transcriptional gene silencing
transcriptional regulation
transcriptional regulation of active compounds
transcriptional repressor
transcriptional scaffold complex
transcription and conversion of geographical names from minority languages into Chinese
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