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居民税收管辖权
释义
居民税收管辖权
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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self-dual projective planes
self dual space
self-dual space
self-dual system of axioms
self dual vector space
self-dual vector space
self-duplicating
self-education
self-efficacy
self electro optic effect
self-electro-optic effect
self electro-optic effect device
self-embedding rule
self-embedding theorem
self-employed worker
self-emulsifying drug delivery systems
self energy
self-energy
self energy and self-energy correction
self energy correction
self-energy correction
self energy of electrons
self-enforcement mechanism
self-enhancement
self-equivalence
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