jurisdiction

The Appeal Division of the Social Security Tribunal held that it was without jurisdiction to extend the statutorily established one-year time limit for a complainant to apply to rescind or amend a decision.

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.