1. Theoretically speaking, tax jurisdiction standards include profIt'source jurisdiction and domestic residence jurisdiction.

2. The international tax jurisdiction of thee-commerce and the advices for Chinese legislation divides main five parts, adds the introduction and tag, the paper is with 35,000 Chinese words.

3. There are now two principles in the international tax jurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.

4. Section 3 researches on the division of tax jurisdiction of Sino-UK Tax Agreement.

5. First,(/tax jurisdiction.html) the section expounds the theory of the tax jurisdiction in the traditional commerce activities.

6. However, the appearance of EC proposes the challenge to the traditional international tax revenue pattern and tax jurisdiction.

7. The third part main addresses the principles and standards of the international tax jurisdiction of e - commerce .

8. But the course of economic globalization and the change of transregional investable development make this tendency seriously, and make tax jurisdiction of resource land weakened.

9. Conflict rule is very important in the identification of tax jurisdiction, avoiding double taxation and resolving international tax dispute.

10. In chapter 2 it analyses the influence of Electronic Commerce to tax system. Those influence come from international tax jurisdiction and permanent establishment and the other six problems.

11. Profits from the operation of ships or aircraft in international traffic and pensions and other similar remuneration are under single tax jurisdiction.

12. Income from immovable property, dividends, interest, royalties and other 7 categories of income are taxable by both countries, but the tax jurisdiction of resident country is at the first place.