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

单词	resident tax jurisdiction
释义	resident tax jurisdiction Encyclopedia 法学税收管辖权释 resident tax jurisdiction居民税收管辖权一国政府基于纳税人与本国存在着居民身份关系的法律事实而主张的一种征税权。绝大多数国家在所得税和一般财产税方面行使的一种属人性质的税收管辖权。又称居民课税原则。
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