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As far as the nexus for territorial taxation is concerned, the State of source may easily find its jurisdiction to tax when the ability to pay consists of wealth and consumption, while when income is considered, it is necessary to divide its passive from its active perspective.

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Jurisdiction to Tax Criteria in a Territorial System

  • 章节

  • 发表日期：

    2025年

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  • Giuseppe Marino

摘要

As far as the nexus for territorial taxation is concerned, the State of source may easily find its jurisdiction to tax when the ability to pay consists of wealth and consumption, while when income is considered, it is necessary to divide its passive from its active perspective.