In accordance with the taxation jurisdiction in the source place, which of the following should have the income tax collected ( )

A. Income of a non-resident taxpayers obtained from a third country
B. Income of a taxpayer resident of a third country obtained in the territory
C. Various income of the inhabitants of the other party to the double taxation agreement obtained from the territory
D. The income that has a relationship with the permanent establishment institute of a non-resident taxpayer and obtained outside the territory