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NounEdit

jurisdiction (countable and uncountable, plural jurisdictions)

  1. The power, right, or authority to interpret and apply the law.
  2. The power or right to exercise authority.
  3. The authority of a sovereign power to govern or legislate.
  4. The limits or territory within which authority may be exercised.
    • 2013 June 22, “T time”, in The Economist, volume 407, number 8841, page 68:
      The ability to shift profits to low-tax countries by locating intellectual property in them [] is often assumed to be the preserve of high-tech companies. [] current tax rules make it easy for all sorts of firms to generate [] “stateless income”: profit subject to tax in a jurisdiction that is neither the location of the factors of production that generate the income nor where the parent firm is domiciled.

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