tax jurisdiction

Therefore, to adapt to the development of modes of transaction, source of profit should be substituted for seat of permanent body, treated directly as tax jurisdiction principle and applied in real practice.

因此，为适应交易方式的发展，应以利润来源地代替常设机构所在地，直接将利润来源地作为税收管辖原则并应用于实务操作之中。

First, the section expounds the theory of the tax jurisdiction in the traditional commerce activities.

本文的第二部分详尽分析了跨国电子商务对传统商务活动下税收管辖权理论的挑战。

The third part main addresses the principles and standards of the international tax jurisdiction of e-commerce.

第三章主要论述了在电子商务下的国际税收管辖权确定的原则及标准。

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。

Profits from the operation of ships or aircraft in international traffic and pensions and other similar remuneration are under single tax jurisdiction.

经营国际运输的飞机和船舶，退休金和类似报酬都属于独占征税的范畴。

Scholars of most countries have been facing with such problems as how to allocate tax jurisdiction between countries, how to apply to principle of permanent establishment, or how to appropriately define the nature of incomes.

税收管辖权如何在国家间合理分配；常设机构原则如何适用；所得性质如何恰当确定等问题困扰着世界上大多数国家的学者。

At the same time, aiming at effectively exercising resident tax jurisdiction, we should review and perfect the past basic definition and system of international taxation which is aiming at mainly exercising source of income tax jurisdiction.

同时，应站在有效行使居民税收管辖权的角度，对原主要出于行使来源地税收管辖权需要而形成的国际税收基本概念和制度进行重新检视和设计完善。

Carrying on synthesis managed on them is one of the key contents of tax jurisdiction. The planned management of the tax revenues, as a comprehensive management, is the most important thing of the whole tax management.

税收收入计划管理作为一项综合管理工作，是整个税务管理的重中之重。

Outside of the company, the factors that affect the APA are policy environment, industry status, tax jurisdiction and tax agreement.

而从企业外部来看，影响企业实施预约定价的因素主要包括政策环境、行业状况、税收征管情况以及税收协定的签订等。

First, analysis the basic theory of tax jurisdiction, and then discusses the establishment of e-commerce jurisdiction, and the obstacles faced by the conflict.

首先分析税收管辖权的基本理论，再论述电子商务管辖权的确立以及面临的冲突障碍。

But the course of economic globalization and the change of transregional investable development make this tendency seriously, and make tax jurisdiction of resource land weakened.

而经济全球化的进程、跨区域投资开发方式的新变化又进一步加大了这种机构分离的趋势，导致资源地税收管辖权的严重弱化。

The first part explains some basic concepts and questions of the e-commerce and the international tax jurisdiction;

第一章分别对电子商务及国际税收管辖权的一些基本概念及问题进行了解释；

Please choose from the list off offshore tax havens which offshore jurisdiction will better suit your needs.

请从列表关闭VI设计避税天堂的VI设计司法管辖区将更好地满足您的需求。

The International Tax Jurisdiction of the E-commerce and the Advices for Chinese Legislation

论电子商务下国际税收的管辖权及中国相关立法建议

This part elaborates the specific content of the tax regulation system of the offshore finance such as the jurisdiction over taxation regulation, the principle of taxation regulation, the goal of taxation regulation, and so on.

详细阐述了离岸金融税收监管制度应包含的税收监管管辖权、税收监管原则、税收监管目标等具体内容。

It is the court which shall have jurisdiction over administrative and tax cases.

行政法院是管辖行政诉讼和税务诉讼的法院。

But, because the community lacks the coordinated direct tax the appropriation jurisdiction, in the European Union stratification plane's obtained tax law development is slow.

但非，果为同同体短长和谐曲交税的博无权限，欧盟层里上的所得税法收铺迟缓。

Also, for the property tax legislation jurisdiction of the dispute is also a difficult problem.

同时，对于财产征收立法权限的争议也是一个难点问题。

The Research on Income Tax Jurisdiction under the Multinational Electronic-Commerce Conditions

跨国电子商务中的所得税税收管辖权问题研究

Tax judicial jurisdiction means the power to fulfill tax decision and tax rule or result through judicial action.

第四章：经济全球化下的税收司法权税收司法权就是履行做出的税务决定或制定的税收规则或结果而采取司法行为的管辖权。

First, the tax legislative jurisdiction of the country is restricted by citizen society; citizen society has disposal right to taxation object that protected utterly exert a great influence to the tax legislative.

国家的税收立法权受到市民社会的制约，市民社会对课税客体拥有的处分权受绝对保障而对税收立法产生了极大的影响。

The tax supervisory system of electronic commerce in our country should from establishing special electronic commerce tax registration system, establishing special invoice for the electronic commerce, implementing the electron to pay taxes and strengthening the resident jurisdiction and so on four aspects to carry on the consummation.

我国电子商务税收监管制度应该从建立专门的电子商务税务登记制度、为电子商务设置专用发票、实行电子申报方式纳税和强化居民管辖权等四个方面进行完善。

The tax court has jurisdiction over questions of law and fact arising under the tax laws.

税务法院对因税法而产生的法律和事实问题具有管辖权.

Number "2" refers that transnational taxpayers of FDI bear double or multiple taxation due to the overlap of two or more counrties' tax jurisdiction.

所谓2，指的是由于两个或多个国家税收管辖权的交叉重叠，使得从事对外直接投资的跨国纳税人承受双重甚至多重征税的情况。

Finally, electronic commerce to tax revenue jurisdiction influence.

最后，电子商务对税收管辖权的影响。

The invisibility and concealment of electronic commerce, cause that it is difficult to determine the tax jurisdiction, to confirm the status of taxpayers, and to enforce traditional tax collection systems.

电子商务无形性、隐匿性的特点造成了税收管辖权难以确定、纳税义务人身份不确定、传统税收稽征制度失效等后果。

Generalizes the three points of the international tax jurisdiction of the e-commerce;

概括出电子商务背景下的国际税收管辖权现状的三个特点；

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。

Profit Source Tax Jurisdiction Standard under Nontraditional Modes of Transaction

非传统交易方式下的利润来源地税收管辖权标准

The countries are trying to expand their own tax jurisdiction, trying to get more cookies.

各国都在努力的扩大本国的税收管辖权，力图获取更多的饼干。