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Source principle of taxation
| Глоссарий по налогам |
Principle for the taxation of international income flows according to which a country consider as taxable income those income arising within its jurisdiction regardless of the residence of the taxpayer, i.e. residents and non-residents are taxed on income derived from the country.
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International, английский
- Международный
- A интернацио- нальный; pseudo~ псевдоинтернациональный alphabet, language
- Профсоюз, имеющий первичные организации более чем в одной стране int – ist
Jurisdiction, английский
- Юрисдикция
- A territory such as a state, province, county, shire, or municipality, that enforces building codes, construction standards, laws, and/or regulations within which its authority is exercised.
- Right, power, or authority which magistrates or courts have to administer justice.—within jurisdiction of civil powers, as regards naval matters, is within a line drawn from headland to headland in sight of each other, and forming part of the same county. the admiralty jurisdiction is confined to three miles from the coast in civil matters, but exists wherever the flag flies at sea in criminal.
- The geographical area or territorial range over which a state has the right and power to exercise judicial authority and maintain law and order.
- The power, right, or authority to interpret and apply tax laws or decisions.
- Отправление правосудия
- Legal authority
- Legal authority the right and power to interpret and apply the law, often within a certain geographical region jurisdiction shopping (see “forum shopping”) kkey talent
Regardless, английский
Невзирая на, несмотря на
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Origin principle, английский
Principle under a vat regime where goods are taxed in the country where they are produced, i.e. they are taxed on the basis of their place of production or origin.
Residence principle of taxation, английский
Principle according to which residents of a country are subject to tax on their worldwide income and non-residents are only subject to tax on domestic-source income.
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