Fourth, international tax revenue jurisdiction is generally divided into inhabitant tax revenue jurisdiction and income origin tax revenue 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。

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The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.

被转让的境外控股公司所在国（地区）对其居民境外所得不征收所得税。

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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.

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。

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Like other U.S. companies, Apple pays an extreme tax penalty for bringing its foreign profits home to invest in the U.S. This is due both to the punitive U.S. tax rate and the fact that the U.S. is virtually alone in refusing to embrace a territorial tax system that applies corporate income taxes only in the jurisdiction where the money is earned.

WSJ: Review & Outlook: The Apple Tax Diversion

The game is simple: Shift as many costs as possible to a high-tax jurisdiction such as the U.S. and move as much income as possible to a low-tax country such as Ireland.

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Corporate income tax is 20%, again not a rate that normally has people fleeing for the doors of a taxing jurisdiction.

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