tax situs
tax situs (sI-t[schwa]s). A state or jurisdiction that has a substantial connection with assets that are subject to taxation. [Cases: Taxation 97. C.J.S. Taxation § 153.]
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situs for taxation
situs for taxation 税收地点 征税机关管辖范围内的一个地点:对于不动产来说，是不动产所在地;对特许权税来说，是行使特许权的行为实施地;对动产来说，是物主的居所，除非该动产另外有确定的地点，或法律另有规定;对无形财产来说，是所有权人的居所。
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situs
situs (sI-t[schwa]s). [Latin] The location or position (of something) for legal purposes, as in lex situs, the law of the place where the thing in issue is situated. tax situs. See TAX SITUS.
mobilia
mobilia (moh-bil-ee-[schwa]), n. pl.[Latin “movables”] Roman law. Movable things. • The term primarily refers to inanimate objects but sometimes also refers to slaves and animals. MOBILIA SEQUUNTUR PERSONAM mobilia sequuntur personam (moh-bil-ee-[schwa] si-kw[schwa]n-t[schwa]r p[schwa]r-soh-n[schwa]m). [Latin] Int’l law. Movables follow the person — i.e., the law of the person. • This is the general principle that