本文基于这样一个设想:能不能在全球范围内统一适用收入来源地税收管辖权以避免同时使用居民税收管辖权和收入来原地税收管辖权带来的种种麻烦和不良后果? 一、现行税收管辖权的国际法基础 现行税收管辖权的形成与发展有其实践方面和理 This article is based on the assumption that the tax and jurisdictions around the world can uniformly apply income tax jurisdiction to avoid the simultaneous use of residential tax jurisdiction and income tax jurisdiction to bring the original variety of troubles and adverse consequences? First, the current tax jurisdiction The Foundation of the Right to International Law There are practical aspects to the formation and development of the current tax jurisdiction