Theoretically speaking, tax jurisdiction standards include profIt'source jurisdiction and domestic residence jurisdiction.

理论上, 税收管辖权标准包括利润来源地管辖和本国居民管辖两种标准.

互联网

Electronic commerce is challenging both the resident jurisdiction to tax and the source jurisdiction to tax.

电子商务对居民税收管辖权和来源地税收管辖权都产生了冲击.

互联网