Theoretically speaking, tax jurisdiction standards include profIt'source jurisdiction and domestic residence jurisdiction.

理论上, 税收管辖权标准包括利润来源地管辖和本国居民管辖两种标准.

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The third part main addresses the principles and standards of the international tax jurisdiction of e - commerce .

第三章主要论述了在 电子商务 下的国际税收管辖权确定的原则及标准.

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