Tax Jurisdiction
/ˈtæks dʒʊrɪsˌdɪkʃən/
Definitions
- (n.) The legal authority of a government to impose and collect taxes within a defined geographic area or over certain transactions or entities.
The state's tax jurisdiction includes all income earned within its borders.
Forms
- tax jurisdiction
- tax jurisdictions
Related terms
See also
Commentary
Tax jurisdiction is often critical in determining which governmental entity has the right to tax particular income, transactions, or property to avoid conflicts and double taxation.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.