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This chapter focuses on who has the right to tax. In international law, there are two generally accepted connecting criteria for the determination of jurisdiction: either the citizenship of individuals and nationality of corporations, or territoriality. A country has jurisdiction over its citizens regardless of where they are located because they have a link of political allegiance to it, while it also has jurisdiction over persons or things within its territory.

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Jurisdiction to Tax Criteria in a Worldwide System

  • 章节

  • 发表日期：

    2025年

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  • Giuseppe Marino

摘要

This chapter focuses on who has the right to tax. In international law, there are two generally accepted connecting criteria for the determination of jurisdiction: either the citizenship of individuals and nationality of corporations, or territoriality. A country has jurisdiction over its citizens regardless of where they are located because they have a link of political allegiance to it, while it also has jurisdiction over persons or things within its territory.