tax situsglossary / 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.] 词条贡献者 资深译员Fang,毕业于美国一流的高级翻译学院,专注翻译各种与主权及机构投资有关的法律文件。