...权(area jurisdiction) 即一国要对来源于本国境内的所得行使征税权； 2、居民（公民）管辖权 居民管辖权(resident jurisdiction):即一国要对本国税法中规定的居民（包括自然人和法人）取得的所得行使征税权； 公民管辖权(citizen jurisdiction):即一国要对拥有...
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... Jurisdiction of boundary地域管辖权 Jurisdiction of inhabitant居民管辖权 Land appreciation tax土地增值税 ...
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居民税收管辖权 domiciliary jurisdiction ; Resident Jurisdiction ; resident jurisdiction to tax
当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种，由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。
There are now two principles in the international tax jurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.
第四，现行的国际税收管辖权一般分为居民税收管辖权和所得来源税收管辖权。
Fourth, international tax revenue jurisdiction is generally divided into inhabitant tax revenue jurisdiction and income origin tax revenue jurisdiction.
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