在国际法上,管辖权一般被公认为国家不可缺少的基本权利,是国家对其领域内的一切人和物行使国家主权的表现。国家的管辖权主要有二种:领域管辖权(属地管辖权)和国籍管辖权(属人管辖权)。税收管辖权是一国政府在征税方面所行使的管理权力。每个主权国家都有根据各自国家的政治、经济状况和社会制度来选择最适合本国权益的税收管辖权。一个国家究竟行使哪一种税收管辖权,纯属这个国家的内政。因此,各国所选择和行使的税收管辖权是不尽相同的。一般来说,一国的税收管辖权是按属人主 In international law, jurisdiction is generally recognized as an indispensable basic state right and a manifestation of the state’s exercise of national sovereignty over all people and things in its field. There are two main national jurisdictions: territorial jurisdiction (territorial jurisdiction) and nationality jurisdiction (personal jurisdiction). Tax jurisdiction is the administrative power exercised by a government in taxation. Each sovereign country has the tax jurisdiction that best suits its own interests according to the political, economic and social conditions of its own country. Whether a country exercises what kind of tax jurisdiction is purely the internal affairs of this country. Therefore, the tax jurisdictions that countries choose and exercise vary. In general, a country’s tax jurisdiction is ownership