跨国破产；域外效力；管辖权；法律适用；承认与执行外国破产判决。
Cross-border Insolvency; Extra-territorial Effect; Jurisdiction; Applicable Law; Recognition and Enforcement of Foreign Bankruptcy Judgment.
各国还应遵守传统的国际礼让原则，综合考虑跨国公司个案中各种法律关系的利益，确立不方便法院原则、先受理法院原则来避免单方面地扩大本国管辖权的行使，协调冲突。
The first important step is to establish the general jurisdiction principles on the basis of the super using of the territory principle, and to avoid the stark traditional principles.
跨国电子商务的直接性和非中介化特点，使常设机构等传统物理存在标志的位置难以确定，影响了国际税收管辖权的行使；
The direction and non-medium of internationale-commerce make it difficult to locate the brick buildings, which influences the execution of international tax's jurisdiction.
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