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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词条贡献者

法律翻译Iris，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与资本市场有关的法律文件。