File:Individual Taxation Systems.svg
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This file supersedes the file Individual taxation systems.png. It is recommended to use this file rather than the other one.
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Summary
| Description |
English: World map of countries by their system of taxation on individuals.
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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| Date/Time | Thumbnail | Dimensions | User | Comment | |
|---|---|---|---|---|---|
| current | 08:12, 1 November 2023 | | 2,756 × 1,399 (823 KB) | Heitordp | Removed Artsakh, updated Somaliland |
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