A labor dispute arbitration commission at the place of performance of a labor contract or at the place of residence of an employer shall have jurisdiction of a labor dispute. 劳动争议由劳动合同履行地或者用人单位所在地的劳动争议仲裁委员会管辖。
Theoretically speaking, tax jurisdiction standards include profit source jurisdiction and domestic residence jurisdiction. 理论上,税收管辖权标准包括利润来源地管辖和本国居民管辖两种标准。