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1·However, the appearance of EC proposes the challenge to the traditional international tax revenue pattern and tax jurisdiction.

然而，电子商务的出现却向传统国际税收中的税收模式及税收管辖权等问题提出了挑战。

2·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。

3·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。

4·To get off the OECD list, a jurisdiction needs 12 active tax-information-exchange treaties.

为了摆脱OECD的名单，需要签署12项有效的税务信息交流条约才具有司法管辖权。

5·For the calculation, the system requires details of the calculation procedure, the tax code, the jurisdiction code if applicable, and so on.

对于计算，系统需要就按程序、税码、管辖区码等等详细资料。

6·Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system.

中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。

7·The first was the Court of Exchequer, which emerged from the tax department of the Curia as the arena for the settlement of revenue disputes although this jurisdiction was widened by various methods.

首先出现的是财政署法院，是从负责处理财税争议的御前会议的税务部脱离出来的，尽管它的管辖权范围通过各种方式得到了拓宽。

8·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。

9·The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.

被转让的境外控股公司所在国（地区）对其居民境外所得不征收所得税。

10·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。