问题如下：
Define source and residence tax systems.
选项： 解释：
Source tax system: A jurisdiction that imposes tax on an individual’s income that is sourced in the jurisdiction.
Residence tax system: A jurisdiction that imposes a tax on an individual’s income based on residency whereby all income (domestic and foreign sourced) is subject to taxation.
Source jurisdiction is a country that taxes income sourced within its borders. It's also called a territorial tax system.
Residence jurisdiction is countries that impose tax based on residency whereby all income (domestic and foreign sourced) is subject to taxation.
