To tax national residents of a country on their worldwide income is called:

Question

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Taxing national residents on their worldwide income is referred to as worldwide or residential taxation. This type of taxation occurs in countries that follow a residence-based tax system where residents are taxed on their income, regardless of where it is earned. This is in contrast to source-based taxation, where income is only taxed in the country where it was earned.

To Tax National Residents of a Country on Their Worldwide