What is the international norm for determining tax jurisdiction?

Name: What is the international norm for determining tax jurisdiction?
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The international norm for determining tax jurisdiction is based on the principle that source takes precedence over residence. This means that a country where income is earned has the right to tax that income, regardless of the taxpayer's residence. This principle is upheld by most countries and is also recognized by international tax treaties.

What Is the International Norm for Determining Tax Jurisdiction