skattejurisdiksjoner

Skattejurisdiksjoner refer to the legal authority of a government to impose and collect taxes within its territorial boundaries. This authority is based on established principles of international law and national legislation. Generally, a country has the right to tax income and wealth generated within its borders, regardless of the nationality or residence of the taxpayer. This is known as territoriality.

Another key principle is citizenship-based taxation, where a country taxes its citizens on their worldwide income, even if they reside abroad. This is less common than territoriality, but is practiced by some nations. Residence-based taxation is also prevalent, where individuals and corporations are taxed on their income and wealth based on where they are considered to be resident for tax purposes. Determining residency can be complex and often depends on factors such as the duration of stay, the location of a permanent home, or the center of economic interests.

The existence of multiple skattejurisdiksjoner means that individuals and businesses may be subject to taxation in more than one country. This can lead to issues of double taxation, where the same income is taxed by two different governments. To mitigate this, countries often enter into double taxation agreements, which specify how income will be taxed and provide mechanisms for relief from double taxation. Understanding these jurisdictional rules is crucial for compliance and for efficient tax planning.