tax jurisdiction

基本解释

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。
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。
There are now two principles in the international tax jurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.
当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种，由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。

One jurisdiction might seek to poach a company from a high-tax jurisdiction by offering tax incentives.
FORBES: Taxes and California's War Against Business
After California voters approved sweeping tax hikes in the November 2012 election, the State became the undisputed high-tax jurisdiction in the United States.
FORBES: Taxes and California's War Against Business
This is of course a great way of sucking revenues out of a high tax jurisdiction like Denmark and into a low tax one like Ireland.
FORBES: Microsoft's $1 Billion Tax Bill In Denmark. I Don't Think They'll Have To Pay It Actually