“nationality tax jurisdiction”的概念、定义、翻译、参考文献-科学参考

单词	nationality tax jurisdiction
释义	nationality tax jurisdiction Encyclopedia 法学税收管辖权释 nationality tax jurisdiction国籍税收管辖权一国政府基于纳税人与本国存在国籍身份隶属关系事实而行使的征税权力。一些国家在所得税和一般财产税上主张的另一种属人性质的税收管辖权。又称公民税收管辖权或国籍课税原则。
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