principle of nationality definition
Nationality Principle is where by the nationality of a taxpayer may affect the manner in which s/he is taxed and the nature of his or her tax burden.However, comprehensive income tax treaties commonly provide that foreign taxpayers should not suffer discriminatory taxation by reason of their nationality.ationality Principle is where by the nationality of a taxpayer may affect the manner in which s/he is taxed and the nature of his or her tax burden.