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

双语律师Raymond，亚洲知名法学院法律专业，擅长翻译各类与生物科技与制药相关的法律文件。