实行单一税收管辖权的理论依据（The theoretical basis for the implementation of a single tax jurisdiction）.docVIP

实行单一税收管辖权的理论依据（The theoretical basis for the implementation of a single tax jurisdiction） The theoretical basis for the implementation of a single tax jurisdiction The theoretical basis for the implementation of a single tax jurisdiction 2008-12-20 15:11:07 In the field of international income tax law, there are many defects in the current practice of coexistence of various tax jurisdictions, and the implementation of a single revenue source tax revenue jurisdiction has its theoretical basis and practical value. This chapter will discuss the related issues of the implementation of the single tax jurisdiction. The first section is the theoretical basis for the implementation of the single tax jurisdiction Conflict and coordination of one or two kinds of tax jurisdiction At present, in the jurisdiction of income tax, the vast majority of countries in the world have implemented the revenue source, the local tax collection jurisdiction, and concurrently the residents (or citizens) tax jurisdiction. The coexistence of two kinds of tax jurisdiction has its root in the theory and practice of international tax law. In theory, it originates from state sovereignty and is derived from the basic principles of international law. In practice, it is because of the development of the international economy, the frequent economic contacts among countries, the rapid increase of transnational taxpayers, and the need of local legislation in various countries. In a sense, the two kinds of tax jurisdiction are the important embodiment of state sovereignty, and all conform to the basic principles of international law, so there is the rationality of their existence. However, with the continuous development of the economy and the deepening of economic and trade relations between countries, the system of coexistence of the one or two tax jurisdictions will eventually be reformed. As a matter of fact, some countries or regions have taken the lead in implementing a single (unitary) income sourc