liable to tax

基本解釋

But this term does not include any person who is liable to tax in China in respect only of income from sources in China or capital situated therein.
但是這一用語(yǔ)不包括僅由于來(lái)源于中國(guó)的所得或位于中國(guó)的財(cái)產(chǎn)，在中國(guó)負(fù)有納稅義務(wù)的人。
This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
但是這一用語(yǔ)不包括僅由于來(lái)源于該國(guó)的所得或位于該國(guó)的財(cái)產(chǎn)在該國(guó)負(fù)有納稅義務(wù)的人。
A person is not a resident of a Contracting State for the purpose of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
僅由于來(lái)源于締約國(guó)一方的所得而在該國(guó)負(fù)有納稅義務(wù)的人，不是本協(xié)定締約國(guó)一方的。

Families who do not give up at least one son are liable to pay a tax.
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He will also freeze the threshold at which taxpayers become liable to pay income tax at 40% in 2012-13.
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