source jurisdiction 中文意思是什麼
source jurisdiction
解釋
收入來源稅收管轄權- source : n 1 源頭，水源，源泉。2 根源，本源；來源。3 原因；出處；原始資料。4 提供消息的人。5 血統。vt 〈美...
- jurisdiction : n. 1. 裁判權；司法；司法權。2. 管轄權；管轄范圍；權限。adj. -al
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The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income
該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。 -
The legal source of the privilege waries from jurisdiction ro jurisdiction
特權的法律淵源因管轄區的不同而異 -
The legal source of the privilege varies from jurisdiction to jurisdiction
特權的法律淵源因管轄區的不同而異常。 -
These areas of the law are mostly within the jurisdiction of the states, and thus state courts are the primary source of common law
這些法律領域主要由州管轄，因此州法院是習慣法的基本淵源。 -
This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation
本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。 -
A government source says ontario ' s contribution to the program is the most ambitious of any jurisdiction in north america
政府消息說：安省對這一運動的貢獻在全北美規模最大的。
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