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Your text defines an original jurisdiction as
Taxable Income
The amount of income used to determine how much tax an individual or a company owes to the government in a given tax year.
Adjusted Pre-tax Book Income
Income calculated by making certain adjustments to the pre-tax income reported in the financial statements, often for tax or analytical purposes.
Uncertain Tax Positions
Tax positions taken in a filed tax return that may be challenged by the taxation authorities and which may have to be adjusted in the future.
Technical Merits
The inherent value or quality of a project, system, or process based on its technical specifications, efficiency, and effectiveness.
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