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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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non-deterministic finite automaton
non-deterministic finite automaton with varepsilon-move
non-deterministic finite automaton with ε-move
nondeterministic logarithmic space
non-deterministic logarithmic space complexity class
non-deterministic logarithmic space complexity class, NL
nondeterministic machine
non-deterministic optimization
nondeterministic polynomial
nondeterministic polynomial time class NP
non-deterministic polynomial time complexity class
non-deterministic polynomial time complexity class, NP
non-deterministic space
non-deterministic space complexity
non-deterministic space complexity theorem
non-deterministic space, NSPACE
non-deterministic time
non-deterministic time complexity
non-deterministic time hierarchy theorem
non-deterministic time, NTIME
non deterministic Turing machine
non-deterministic Turing machine
nondeterministic Turing machine
non-developable
non-developable ruled surface
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