... 非居民纳税人（non-resident taxpayer） 所得来源地（income source） 营业所得（business income） ...
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所得来源地税收管辖权 tax jurisdiction of income source ; income source jurisdiction
电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。
The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult.
此外，适用于抵兔限额计算的所得来源地确定规则、费用分摊规则和亏损处理规则，也有防范纳税人滥用抵兔、维护美国税收管辖权的功能。
The income source rules, the deduction allocation rules and the rules dealing with net losses in U. S. FTC limitation system have the same function of preventing taxpayers from abusing FTC.
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