However, the appearance of EC proposes the challenge to the traditional international tax revenue pattern and taxjurisdiction.
然而,电子商务的出现却向传统国际税收中的税收模式及税收管辖权等问题提出了挑战。
2
There are now two principles in the international taxjurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.