1. Tax Jurisdiction and Double Taxation Basis for taxation come from three common bases for taxationthey are source, citizenship, and residence. (Fill in the blanks below)

a. The citizenship basis taxes income of the countrys ________ regardless of source or where they reside.

b. The residence basis taxes income of the countrys _________ regardless of source or citizenship.

c. Almost all countries tax income earned within their borders--that is, at its _____________.