Definicja tax jurisdiction

A geographical area, from a tax law perspective, in countries where taxes are levied at more than one administrative level.

For example, in the United States, taxes are levied not just by states, but also by counties and cities. Similarly, in Canada, the federal state and the provinces both have tax-raising powers.

Depending on which tax jurisdiction a business transaction is carried out in, different taxes can be levied at different rates.