Direct tax jurisdiction Sample Clauses

Direct tax jurisdiction. It should be noted at the outset that a short overview of a State’s tax jurisdiction has already been provided in section 2.2.2. Although the overview given in section 5.2 is more comprehensive, there are overlaps between the two sections. With a view to service to the reader, I have decided not to cross-refer but to include the whole comprehensive account in section 5.2. Readers who are familiar with the concept of direct tax jurisdiction may skip section 5.2 and go directly to section 5.3.297 294 Noll 1997, p 339-441. Xxxxxxxxxxx has also argued that sovereignty should be seen as a principle and not as a rule; see Verschuuren 2006, p 39. 295 Xxxxxxxx 2003, p. 287. 296 Isenbaert 2010, p 223. 297 Persons who would like to read more on the subject are referred to Xxxxxxxxx 2011, p 57-102, for an insightful overview.