Individual_Taxation_Systems.svg


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minor quality

Summary

Description
English: World map of countries by their system of taxation on individuals in 2019.
No income tax on individuals
Territorial taxation (tax on local income of individuals)
Residence-based taxation (tax on local income of individuals, and on foreign income of residents)
Citizenship-based taxation (tax on local income of individuals, on foreign income of residents, and on foreign income of nonresident citizens)
中文(简体): 个人所得税税制
不征收个人所得税
属土主义(只对境内所得征税)
居民主义(对于税务居民,对境内、境外所得均征税;对于非税务居民,只对境内所得征税)
公民主义(对于税务居民和本国公民[不论是否居住在本国],对境内、境外所得均征税;对于非税务居民,只对境内所得征税)
Date
Source Own work based on International taxation
Author Getsnoopy

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Captions

Individual taxation systems by category in 2019.

Items portrayed in this file

depicts

11 December 2019

image/svg+xml